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Balance Sheet Example with Assets & Liabilities

The document outlines the key components of a company's balance sheet, including non-current assets such as intangible assets like patents and software, tangible assets like land and equipment, and long-term investments. It also lists current assets such as inventories, receivables, prepaid expenses, short-term investments, and cash. The equity and liabilities section includes owners' equity, long-term liabilities, and short-term liabilities.

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Marcel Díaz Adrià
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34 views1 page

Balance Sheet Example with Assets & Liabilities

The document outlines the key components of a company's balance sheet, including non-current assets such as intangible assets like patents and software, tangible assets like land and equipment, and long-term investments. It also lists current assets such as inventories, receivables, prepaid expenses, short-term investments, and cash. The equity and liabilities section includes owners' equity, long-term liabilities, and short-term liabilities.

Uploaded by

Marcel Díaz Adrià
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

ASSETS

EQUITIES

Non current Assets

Owners Equity

Intangible
Patents
Computer Software
Transfer Rights

Paid-in-Capital (Common Stock)


Retained Earnings
Income (Profit or Loss)

Tangible
Land
Buildings
Trucks and Vehicles
Computer

Long-term Liabilities
Bank loan
Mortgage
Accounts payable to suppliers of property

Long-term investments
In Shares Marketable securities
Long-term Loan

Current Assets

Short-term Liabilities

Inventories
Raw materials
Finished goods
Spare parts
Other inventories

Bank credit
Bank loan
Accounts payable (Suppliers, Expenses..)
Notes payable
Advances from customers
Creditors
Dividends payable
Interest payable
Income Tax payable
Taxes payable
Social Security payable
Debt resulting from discounting notes with a bank
Accounts payable to suppliers of property
Bank overdraft

Receivables
Accounts receivables
Doubtful Customers
Notes receivable
Notes receivable discounted
Debtors
Advances to Suppliers
Prepaid Expenses
Interest receivable
Short-term investments
Shares
Marketable securities
Loan receivable

Cash and Cash Equivalents


Checking Account
Cash

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