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When preparing the balance sheet for Papago Co. for December 31, 2018, which item would not be classified as a current liability?

1) Accounts payable
2) Short-term loans
3) Long-term debt
4) Accrued expenses

1 Answer

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Final answer:

The item not classified as a current liability on Papago Co.'s balance sheet for December 31, 2018, is long-term debt. Current liabilities are typically due within one year, unlike long-term debt. Monetary aggregates are classified based on the type of money, with M1 including currency in circulation and checking accounts, and M2 encompassing savings and money market accounts.

Step-by-step explanation:

When preparing the balance sheet for Papago Co. for December 31, 2018, the item that would not be classified as a current liability is long-term debt. Current liabilities are obligations that a company expects to pay within one year or within the normal operating cycle, whichever is longer. Therefore, accounts payable, short-term loans, and accrued expenses would be classified as current liabilities, while long-term debt, which is due beyond one year, would not be.

As for the classification of monetary aggregates:

  • a. Your $5,000 line of credit on your Bank of America card is neither M1 nor M2 because it is a credit line, not actual money.
  • b. $50 dollars' worth of traveler's checks you have not used yet are part of M1 since traveler's checks are included along with currency and checking accounts.
  • c. $1 in quarters in your pocket is part of M1 as it is currency in circulation.
  • d. $1200 in your checking account is part of M1 because checking accounts are a component of M1.
  • e. $2000 you have in a money market account is part of M2, which includes savings deposits, money market mutual funds, and other time deposits that are not included in M1.

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