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...ong-term debts, excluding operating liabilities such as [[Accounts payable|Accounts Payable]]). ...as accounts receivable, inventory, etc.; and financing activities are any accounts that are "interest-bearing" or have financial characteristics and are not r ...

...sts over billings: the current asset accounts are ''"due on accounts"'', a receivable account, and ''"construction in progress"'' ("CIP" - or ''"costs in excess ...

...iables as follows. Suppose we want to audit the ending balance of accounts receivable (''E''). As we saw earlier, ''E'' is equal to the beginning balance (''B'') ...ars). If the auditor knows nothing about the beginning balance of accounts receivable, we can represent his or her ignorance by a vacuous LBF. Finally, if histor ...

...nmental and social value not currently reflected in conventional financial accounts) relative to resources invested. It can be used by any entity to evaluate t ...investment levels too. New plants and equipment, inventories, and accounts receivable are three of the main categories of investments that can be affected by mar ...

...tangible assets]] (examples: machines, buildings, etc.) and the [[accounts receivable]] (examples: money, shares, bonds, etc.). On the liabilities side there are The overall [[national accounts]] includes the revenues and expenses surplus (funding balances) of the indi ...