Balance Sheet Accounts Balance Sheet Classification 1. Preferred stock. 2. Goodwill. 3. Salaries and wages payable Other Assets NonCurrent Liabilities Additional Paid-in Capital Current Assets Investments Capital Stock Current Liabilities Intangible Assets Property, Plant, and Equipment Retained Earnings 4. Accounts payable. 5. Buildings. 6. Equity investments (to be sold within one year). 7. Current maturity of long-term debt. > 8. Premium on bonds payable. > 9. Allowance for doubtful accounts. > 10. Accounts receivable. 11. Cash surrender value of life insurance. > 12. Notes payable (due next year). 13. Supplies. > 14. Common stock. 15. Land. > 16. Bond sinking fund. 17. Inventory 18. Prepaid insurance. > 19. Bonds payable. > 20. Income taxes payable