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BE4-11 The following are the major balance sheet classifications:

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 BE4-11 The following are the major balance sheet classifications:

Current assets (CA) Current liabilities (CL)
Long-term investments (LTI) Long-term liabilities (LTL)
Property, plant, and equipment (PPE) Stockholders’ equity (SE)
Intangible assets (IA)

Match each of the following accounts to its proper balance sheet classification.
_____ Accounts payable _____ Income tax payable
_____ Accounts receivable _____ Investment in long-term bonds
_____ Accumulated depreciation _____ Land
_____ Building _____ Merchandise inventory
_____ Cash _____ Patent
_____ Copyrights _____ Supplies

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