What are Current Liabilities? Give Examples

Current Liabilities: Current Liabilities are the short-term liabilities of a business that are to be repaid by the business within a period of one year. For example, creditors, bills payable, outstanding expenses, etc.


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Trading Account

Trading Account is an account that is prepared to ascertain the trading results of a firm in form of gross profit earned or gross loss incurred during an accounting period.

Users of Financial Statements

The users of financial statements can be broadly classified as Internal Users and External Users. Internal Users are the users who have direct access to the financial statements

Financial Statements

Financial statements reveal the profitability and financial position of a business at the end of the accounting year. It provides financial information to various accounting users that

What is a Promissory Note?

A promissory note is an unconditional promise in writing given by the buyer (or creditor) to the seller (or debtor) to pay the amount of money specified therein to the seller or to the order of seller or to bearer.

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