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Balance sheet - Coggle Diagram
Balance sheet
Stockholder's Equity
Contributed capital
Par value of the issued stock
Amounts paid in excess of the par value per share
Retained earnings
Revenues
Dividends
Expenses
Assets
Current assets
Cash
Shot-term investments
Accounts receivable
Inventory
Prepaid expenses
Investments
Securities for long-term investment
Long-term notes receivable
Land held for future use
Plant or equipment not used in the business
Special funds
Large permanent investments in another company
Natural resources not used in the course of running the business
Property, plant and equipment
Land
Building
Equipment
Natural resources used in the regular course of running the business
Intangible assets
Patents
Copyrights
Trademarks
Brands
Goodwill
Liabilities
Current liabilities
Notes payable
Accounts payable
Current portion of long-term debt
Salaries payable
Taxes payable
Unearned revenue
Long-term liabilities
Mortgages payable
Long-term notes
Bonds payable
Employee pension obligations
Long-term lease liabiliies
Deferred income taxes