Term
| The proper balance sheet classification for Accounts Payable is |
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Definition
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Term
| The proper balance sheet classification for Accounts Receivable is |
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Definition
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Term
| The proper balance sheet classification for Accrued Interest Receivable on Long-term Investments is |
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Definition
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Term
| The proper balance sheet classification for Accrued Interest Payable is |
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Definition
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Term
| The proper balance sheet classification for Accrued Taxes Payable is |
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Definition
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Term
| The proper balance sheet classification for Accumulated Depreciation - Building is |
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Definition
| Property, Plant and Equipment Contra Account |
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Term
| The proper balance sheet classification for Accumulated Depreciation - Machinery is |
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Definition
| Property, Plant and Equipment Contra Account |
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Term
| The proper balance sheet classification for Mineral Reserves is |
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Definition
| Property, Plant and Equipment |
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Term
| The proper balance sheet classification for Advances by Customers is |
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Definition
| Depends. Either Current Liabilities or Long-term Liabilities |
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Term
| The proper balance sheet classification for Advances to Affiliates is |
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Definition
| Depends. Current Assets or Long-term Investments or Other Assets |
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Term
| The proper balance sheet classification for Advances to Vendors is |
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Definition
| Depends. Current Assets or Long-term Investments or Other Assets |
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Term
| The proper balance sheet classification for Advertising Expense is |
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Definition
| Reported on the Income Statement |
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Term
| The proper balance sheet classification for Allowance for Bad Debts is |
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Definition
| Current Assets Contra Account (Accounts Receivable) |
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Term
| The proper balance sheet classification for Allowance for Depreciation is |
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Definition
| Property, Plant and Equipment Contra Account |
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Term
| The proper balance sheet classification for Allowance for Doubtful Accounts is |
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Definition
| Current Assets Contra Account (Accounts Receivable) |
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Term
| The proper balance sheet classification for Allowance for Excess of Cost Over Market Value of Inventory is |
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Definition
| Current Assets Contra Account (Inventory) |
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Term
| The proper balance sheet classification for Allowance for Inventory Price Declines is |
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Definition
| Current Assets Contra Account (Inventory) |
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Term
| The proper balance sheet classification for Allowance for Purchase Discounts is |
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Definition
| Current Liabilities Contra Account (Accounts Payable) |
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Term
| The proper balance sheet classification for Allowance for Sales Discounts is |
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Definition
| Current Assets Contra Account (Accounts Receivable) |
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Term
| The proper balance sheet classification for Allowance for Uncollectible Accts is |
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Definition
| Current Assets Contra Account (Accounts Receivable) |
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Term
| The proper balance sheet classification for Appropriation for Bond Sinking Fund is |
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Definition
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Term
| The proper balance sheet classification for Appropriation for Contingencies is |
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Definition
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Term
| The proper balance sheet classification for Appropriation for Future Plant Expansion is |
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Definition
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Term
| The proper balance sheet classification for Appropriation for Treasury Stock Purchased is |
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Definition
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Term
| The proper balance sheet classification for Bank Overdraft is |
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Definition
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Term
| The proper balance sheet classification for Bond Interest Payable is |
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Definition
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Term
| The proper balance sheet classification for Bond Interest Receivable is |
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Definition
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Term
| The proper balance sheet classification for Bond Sinking Fund is |
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Definition
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Term
| The proper balance sheet classification for Building is |
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Definition
| Property, Plant and Equipment |
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Term
| The proper balance sheet classification for Cash is |
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Definition
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Term
| The proper balance sheet classification for Cash in Preferred Stock Redemption Fund is |
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Definition
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Term
| The proper balance sheet classification for Cash Surrender Value of Life Insurance is |
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Definition
| Depends. Either Long-term Investments or Other Assets |
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Term
| The proper balance sheet classification for Certificate of Deposit is |
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Definition
| Depends. Current Assets or Long-term Investments |
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Term
| The proper balance sheet classification for Common Stock is |
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Definition
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Term
| The proper balance sheet classification for Construction in Process (entity's new plant under construction) is |
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Definition
| Property, Plant and Equipment |
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Term
| The proper balance sheet classification for Creditor's Accounts with debit balances is |
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Definition
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Term
| The proper balance sheet classification for Current Maturities of Bonds Payable (to be paid from Bond Sinking Fund) is |
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Definition
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Term
| The proper balance sheet classification for Current Maturities of Bonds Payable (to be paid from general cash account) is |
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Definition
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Term
| The proper balance sheet classification for Current Portion of Mortgage Payable is |
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Definition
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Term
| The proper balance sheet classification for Current Portion of Long-term Debt is |
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Definition
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Term
| The proper balance sheet classification for Customers' accounts with credit balances is |
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Definition
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Term
| The proper balance sheet classification for Customers' Deposits is |
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Definition
| Depends. Current Liabilities or Long-term Liabilities |
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Term
| The proper balance sheet classification for Deferred Income Tax Asset is |
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Definition
| Depends. Current Assets or Other Assets |
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Term
| The proper balance sheet classification for Deferred Income Tax Liability is |
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Definition
| Depends. Current Liabilities or Long-term Liabilities |
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Term
| The proper balance sheet classification for Deferred Property Tax Expense is |
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Definition
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Term
| The proper balance sheet classification for Deferred Office Supplies is |
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Definition
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Term
| The proper balance sheet classification for Deferred Rental Income is |
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Definition
| Depends. Current Liabilities or Long-term Liabilities |
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Term
| The proper balance sheet classification for Deferred Subscription Revenue is |
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Definition
| Depends. Current Liabilities or Long-term Liabilities |
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Term
| The proper balance sheet classification for Deferred Service Contract Revenue is |
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Definition
| Depends. Current Liabilities or Long-term Liabilities |
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Term
| The proper balance sheet classification for Deposits on Equipment Purchases is |
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Definition
| Property, Plant and Equipment |
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Term
| The proper balance sheet classification for Depreciation of Equipment is |
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Definition
| Reported on the Income Statement |
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Term
| The proper balance sheet classification for Discount on Bonds Payable is |
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Definition
| Long-term Liabilities Contra Account |
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Term
| The proper balance sheet classification for Discount on Common Stock is |
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Definition
| Capital Stock Contra Account |
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Term
| The proper balance sheet classification for Discount on Notes Payable is |
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Definition
| Depends. Contra Account to Current Liabilities or Long-term Liabilities |
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Term
| The proper balance sheet classification for Discounts on Notes Receivable is |
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Definition
| Depends. Contra Account to Current Assets or Long-term Investments |
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Term
| The proper balance sheet classification for Dishonored Notes Receivable is |
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Definition
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Term
| The proper balance sheet classification for Dividend Payable in Cash is |
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Definition
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Term
| The proper balance sheet classification for Dividend Payable in Common Stock is |
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Definition
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Term
| The proper balance sheet classification for Earned Rental Revenue is |
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Definition
| Reported on the Income Statement |
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Term
| The proper balance sheet classification for Accrued Pension Liability is |
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Definition
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Term
| The proper balance sheet classification for Estimated Liability for Income Taxes is |
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Definition
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Term
| The proper balance sheet classification for Estimated Liability for Warranties is |
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Definition
| Depends. Current Liabilities or Long-term Liabilities |
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Term
| The proper balance sheet classification for Estimated Premium Claims Outstanding is |
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Definition
| Depends. Current Liabilities or Long-term Liabilities |
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Term
| The proper balance sheet classification for Factory Supplies is |
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Definition
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Term
| The proper balance sheet classification for Finished Goods Inventory is |
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Definition
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Term
| The proper balance sheet classification for Furniture and Fixtures is |
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Definition
| Property, Plant and Equipment |
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Term
| The proper balance sheet classification for Gain of Sale on Equipment is |
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Definition
| Reported on the Income Statement |
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Term
| The proper balance sheet classification for General and Administrative Expenses is |
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Definition
| Reported on the Income Statement |
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Term
| The proper balance sheet classification for Goodwill is |
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Definition
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Term
| The proper balance sheet classification for Income Tax Payable is |
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Definition
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Term
| The proper balance sheet classification for Income Tax Refund Receivable is |
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Definition
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Term
| The proper balance sheet classification for Income Tax Withheld (from employees) is |
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Definition
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Term
| The proper balance sheet classification for Interest Payable is |
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Definition
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Term
| The proper balance sheet classification for Interest Receivable is |
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Definition
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Term
| The proper balance sheet classification for Interest Revenue is |
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Definition
| Reported on the Income Statement |
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Term
| The proper balance sheet classification for Investment in General Motors Stock is |
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Definition
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Term
| The proper balance sheet classification for Investment in U.S. Gov. Bonds is |
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Definition
| Depends. Current Assets or Long-term Investments |
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Term
| The proper balance sheet classification for Investment in Unconsolidated Subsidiary is |
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Definition
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Term
| The proper balance sheet classification for Land is |
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Definition
| Property, Plant and Equipment |
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Term
| The proper balance sheet classification for Land Held for Future Plant Site is |
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Definition
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Term
| The proper balance sheet classification for Land Used for Parking Lot is |
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Definition
| Property, Plant and Equipment |
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Term
| The proper balance sheet classification for Leasehold Improvements is |
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Definition
| Property, Plant and Equipment |
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Term
| The proper balance sheet classification for Leasehold Costs is |
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Definition
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Term
| The proper balance sheet classification for Loss on Sale of Marketable Securities is |
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Definition
| Reported on the Income Statement |
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Term
| The proper balance sheet classification for Machinery and Equipment is |
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Definition
| Property, Plant and Equipment |
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Term
| The proper balance sheet classification for Machinery and Equip. Sitting Idle is |
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Definition
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Term
| The proper balance sheet classification for Marketable Securities is |
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Definition
| Depends. Current Assets or Long-term Investments |
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Term
| The proper balance sheet classification for Merchandise Inventory is |
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Definition
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Term
| The proper balance sheet classification for Mortgage Payable is |
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Definition
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Term
| The proper balance sheet classification for Notes Payable is |
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Definition
| Depends. Current Liabilities or Long-term Liabilities |
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Term
| The proper balance sheet classification for Notes Payable to Banks is |
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Definition
| Depends. Current Liabilities or Long-term Liabilities |
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Term
| The proper balance sheet classification for Notes Receivable is |
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Definition
| Depends. Current Assets or Long-term Investments |
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Term
| The proper balance sheet classification for Notes Receivable from Officers is |
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Definition
| Depends. Current Assets or Long-term Investments |
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Term
| The proper balance sheet classification for Office Supplies on Hand is |
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Definition
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Term
| The proper balance sheet classification for Office Supplies Prepaid is |
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Definition
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Term
| The proper balance sheet classification for Office Supplies Expense is |
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Definition
| Reported on the Income Statement |
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Term
| The proper balance sheet classification for Office Supplies Used is |
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Definition
| Reported on the Income Statement |
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Term
| The proper balance sheet classification for Patents is |
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Definition
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Term
| The proper balance sheet classification for Petty Cash Fund is |
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Definition
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Term
| The proper balance sheet classification for Plant and Equipment is |
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Definition
| Property, Plant and Equipment |
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Term
| The proper balance sheet classification for Plant Assets No Longer Used (and now Held for Sale) is |
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Definition
| Depends. Current Assets or Other Assets |
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Term
| The proper balance sheet classification for Preferred Stock Redemption Fund is |
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Definition
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Term
| The proper balance sheet classification for Premium on Bonds Payable is |
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Definition
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Term
| The proper balance sheet classification for Premium on Common Stock is |
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Definition
| Additional Paid-in Capital |
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Term
| The proper balance sheet classification for Prepaid Advertising is |
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Definition
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Term
| The proper balance sheet classification for Prepaid Insurance is |
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Definition
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Term
| The proper balance sheet classification for Prepaid Insurance Expense is |
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Definition
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Term
| The proper balance sheet classification for Prepaid Office Supplies is |
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Definition
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Term
| The proper balance sheet classification for Prepaid Royalty Payments is |
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Definition
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Term
| The proper balance sheet classification for Prepaid Property Taxes is |
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Definition
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Term
| The proper balance sheet classification for Provision for Bad Debts is |
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Definition
| Reported on the Income Statement |
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Term
| The proper balance sheet classification for Provision for Income Taxes is |
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Definition
| Reported on the Income Statement |
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Term
| The proper balance sheet classification for Rent Revenue is |
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Definition
| Reported on the Income Statement |
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Term
| The proper balance sheet classification for Salaries Payable is |
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Definition
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Term
| The proper balance sheet classification for Sales Discounts and Allowances is |
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Definition
| Reported on the Income Statement |
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Term
| The proper balance sheet classification for Selling Expense Control is |
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Definition
| Reported on the Income Statement |
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Term
| The proper balance sheet classification for Stock Dividends Distributable is |
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Definition
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Term
| The proper balance sheet classification for Stock Dividends Payable is |
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Definition
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Term
| The proper balance sheet classification for Store Supplies is |
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Definition
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Term
| The proper balance sheet classification for Store Supplies Used is |
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Definition
| Reported on the Income Statement |
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Term
| The proper balance sheet classification for Tools and Dies (5-year life) is |
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Definition
| Property, Plant and Equipment |
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Term
| The proper balance sheet classification for Tools and Dies (6-mos. life) is |
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Definition
| Reported on the Income Statement |
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Term
| The proper balance sheet classification for Treasury Stock Common (at cost) is |
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Definition
| Contra Account to total of Capital Stock, Additional Paid-in Capital and Retained Earnings |
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Term
| The proper balance sheet classification for Unamortized Bond Issue Costs is |
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Definition
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Term
| The proper balance sheet classification for Unamortized Discount on Bonds Payable is |
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Definition
| Long-term Liabilities Contra Account |
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Term
| The proper balance sheet classification for Unearned Rental Income is |
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Definition
| Depends. Current Liabilities or Long-term Liabilities |
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Term
| The proper balance sheet classification for Unearned Royalties is |
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Definition
| Depends. Current Liabilities or Long-term Liabilities |
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Term
| The proper balance sheet classification for Unearned Subscription Income is |
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Definition
| Depends. Current Liabilities or Long-term Liabilities |
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Term
| The proper balance sheet classification for Unexpired Insurance is |
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Definition
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Term
| The proper balance sheet classification for Vacation Pay Payable is |
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Definition
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Term
| The proper balance sheet classification for Vouchers Payable is |
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Definition
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Term
| The proper balance sheet classification for Work in Process is |
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Definition
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