Current LiabilitiesKnowledge Center |
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Welcome to the Current Liabilities center of 12manage.
Here we exchange knowledge and experiences in the field of Current Liabilities.
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What are Current Liabilities?Current Liabilities are obligations which are expected to be paid or performed within one year or during the normal operating cycle of the business, whichever is longer. They are listed on the Balance Sheet and include items such as: accounts payable, short term debt, taxes payable, dividends payable, accrued interest, salaries payable. Bonds, mortgages
and loans that are payable over a term exceeding one year are normally fixed
liabilities. However the payments due in the current fiscal year could be
considered current liabilities if the amounts are material.
Compare with: Current Assets | Working Capital |
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