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as of a specific date
ASSETS LIABILITIES & EQUITY
CASH ACCOUNTS PAYABLE
ACCOUNTS RECEIVABLE ACCRUED EXPENSES
INVENTORY CURRENT PORTION OF DEBT
PREPAID EXPENSES INCOME TAXES PAYABLE
CURRENT ASSETS CURRENT LIABILITIES
OTHER ASSETS LONG-TERM DEBT
FIXED ASSETS AT COST CAPITAL STOCK
ACCUMULATED DEPRECIATION RETAINED EARNINGS
NET FIXED ASSETS SHAREHOLDERS' EQUITY
TOTAL ASSETS TOTAL LIABILITIES & EQUITY
Single lines on a financial statement indicate that a calculation (addition or subtraction) has been made on the numbers just preceding in the column.
The use of a double underline signifies the very last figure in the statement.
(b) 
Current Assets
- By definition, current assets are those assets that are expected to be converted into cash in less than 12 months.
- Current asset groupings are listed in order of liquidity with the most easy to convert into cash listed first:
Cash
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