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2. Chart of accounts - Wikipedia

   en.wikipedia.org/wiki/Chart_of_accounts

   A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...

3. Cash and cash equivalents - Wikipedia

   en.wikipedia.org/wiki/Cash_and_cash_equivalents

   Current ratio is generally used to estimate company's liquidity by "deriving the proportion of current assets available to cover current liabilities". The main idea behind this concept is to decide whether current assets which also include cash and cash equivalents are available pay off its short term liabilities (taxes, notes payable, etc.)

4. Current liability - Wikipedia

   en.wikipedia.org/wiki/Current_liability

   Current liabilities in accounting refer to the liabilities of a business that are expected to be settled in cash within one fiscal year or the firm's operating cycle, whichever is longer. [1] These liabilities are typically settled using current assets or by incurring new current liabilities.

5. Account (bookkeeping) - Wikipedia

   en.wikipedia.org/wiki/Account_(bookkeeping)

   A chart of accounts provides a listing of all financial accounts used by particular business, organization, or government agency. The system of recording, verifying, and reporting such information is called accounting. Practitioners of accounting are called accountants. [1]

6. Non-Current Assets Explained - AOL

   www.aol.com/finance/non-current-assets-explained...

   Non-current assets are long-term investments, versus current assets that a company can quickly turn into cash.

7. Long-term liabilities - Wikipedia

   en.wikipedia.org/wiki/Long-term_liabilities

   Long-term liabilities, or non-current liabilities, are liabilities that are due beyond a year or the normal operation period of the company. [ 1 ] [ better source needed ] The normal operation period is the amount of time it takes for a company to turn inventory into cash. [ 2 ]