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 in the next 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