Liabilities that are required to be paid within a year are classified as current liabilities. If the normal operating cycle is longer than a year, liabilities that are required to be paid during the normal operating cycle are classified as current liabilities.
基础会计（全英）
章节列表
Session 1. Introduction10Session 2. Conceptual Framework of Financial Accounting1Session 3. Accounting Equation and Double-entry Bookkeeping18Session 4. Accounting Cycle: Recording Business Transactions38Session 5. Accounting Cycle: Accounting for Accruals24Session 6. Accounting Cycle: Accounting for Deferrals21Session 7. Accounting Cycle: Preparing Financial Statements18Session 8. Special Journals and Inventory Valuation40Session 9. Bank Accounts and Cash Funds30Session 10. Classified Financial Statements28Session 11. Corporation: Organization and Stockholders’ Equity19Session 12. Corporation: Dividends, Earnings per Share and Treasury Stock20Session 13. Liabilities of a Corporation: Bonds Payable20Final Examination21