Plant Assets, Natural Resources, and Intangibles
Current Liabilities and Payroll
Objectives: When you complete this unit, you should be able to:
- Describe current and long-term liabilities and their characteristics.
- Explain how to account for liabilities, including contingent liabilities.
- Prepare entries to account for accounts payable, short-term notes payable, and taxes payable.
- Record depreciation using the various methods.
- Account for asset disposal through discarding or selling an asset.
In-class Activities:
- Current Liabilities
- Reading: Chapters 9,11
- Homework Ch. 9,11
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