Accounting 26th Edition by Carl Warren ,Jim Reeve ,Jonathan Duchac

تمرين 54

A Classified balance sheet
The following accounts appear in an adjusted trial balance of San Jose Consulting. Indicate whether each account would be reported in the (a) current asset; (b) property, plant, and equipment; (c) current liability; (d) long-term liability; or (e) owner's equity section of the December 31, 2015, balance sheet of San Jose Consulting.
1. Building
2. Nata Foust, Capital
3. Notes Payable (due in five years)
4. Prepaid Rent
5. Salaries Payable
6. Supplies
7. Taxes Payable
8. Unearned Service Fees
B Classified balance sheet
The following accounts appear in an adjusted trial balance of Kangaroo Consulting. Indicate whether each account would be reported in the (a) current asset; (b) property, plant, and equipment; (c) current liability; (d) long-term liability; or (e) owner's equity section of the December 31, 2015, balance sheet of Kangaroo Consulting.
1. Accounts Payable
2. Accounts Receivable
3. Accumulated Depreciation-Building
4. Cash
5. Lea Gabel, Capital
6. Note Payable (due in ten years)
7. Supplies
8. Wages Payable