Long term assets without any physical existence but, possessing a value are called, Intangible assets, Fixed assets, Current assets, Investments, The assets that can be easily converted into cash within a short period, i.e., 1 year or less are known as, Current assets, Fixed assets, Intangible assets, Investments, The debts which are to be repaid within a short period (a year or less) are referred to as,, Current Liabilities, Fixed liabilities, Contingent liabilities, All the above, If a trial balance totals do not agree, the difference must be entered in, The Profit and Loss Account, A Nominal Account, The Capital Account, A Suspense Account, Entered in the Purchases Journal are, Discounts received, Purchases invoices, Payments to suppliers, Trade discounts
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ACCOUNTANCY
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