Balance Sheet Accounts Balance Sheet Classification 1. Preferred stock. 2. Goodwill. 3. Salaries and wages payable 4. Accounts payable. 5. Buildings. 6. Equity investments (to be sold within one year). Additional Paid-in Capital Current Assets Current Liabilities Capital Stock Intangible Assets Long-term Investments Noncurrent Liabilities Other Assets Property, Plant, and Equipment Retained Earnings 7. Current maturity of long-term debt. 8. Premium on bonds payable. 9. Allowance for doubtful accounts. 10. Accounts receivable. 11. Notes payable (due next year). 12. Supplies. 13. Common stock. > < >