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BUS3061 – Fundamental Accounting Principles?U02a1 Template Instructions: Using the following designations for balance sheet categories, place the designator in the column next to the account title. (CA) – Current Asset (LTA) – Long-term Asset (CL) – Current Liability (LTL) – Long-term Liability (EQ) – Equity Account Title?Balance Sheet Category??Accounts Payable???Equipment???Prepaid rent???Short-term investments???Accounts receivable???Land???Common stock???Cash???Accumulated depreciation???Goodwill???Bonds payable???Retained earnings???Preferred stock???Mortgage payable???Salaries payable???Allowance for uncollectibles???Inventories???Patent???Income tax payable???Short-term security deposits???

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