The following are the major statement of financial position classifications:
1. Current assets
2. Long-term investments
3. Property, plant, and equipment
4. Intangible assets
5. Current liabilities
6. Non-current liabilities
7. Shareholders' equity
Instructions
Classify each of the following selected accounts taken from TELUS Corporation's statement of financial position by writing in the number of the appropriate classification above:
(a) ________ Accounts payable and accrued liabilities
(b) ________ Accounts receivable
(c) ________ Accumulated depreciation
(d) ________ Buildings and leasehold improvements
(e) ________ Common shares
(f) ________ Current maturities of long-term debt
(g) ________ Dividends payable
(h) ________ Goodwill
(i) ________ Income and other taxes payable
(j) ________ Income and other taxes receivable
(k) ________ Inventories
(l) ________ Land
(m) ________ Long-term debt
(n) ________ Prepaid expenses