The following lettered items represent a classification scheme for a balance sheet, and the numbered items represent accounts found on balance sheets. In the blank next to each account, write the letter indicating to which category it belongs. (10 pts):
A. Current assests
B. Long-term investments.
C. Property, plant and equipment
D. Intangible assets
E. Current liabilities
F. Long-term liabitlies
G. Stockholders' equity
H. Not on the balance sheet

1.Accumulated Depreciation 6.Inventory
2.Patents 7.Retained Earnings
3.Prepaid Rent 8.Interest Expense
4.Mortgage Payable 9.Salaries and Wages Payable
5. Dividends 10. Land Held for Investment

1.C  2.D  3.A  4.E  5.G  6.A  7.G  8.H  9.E  10.B

Explanation:

Interest expense is classified under expenses in the Income statement.

Assets such as patents, trademarks fall under intangible assets.

Assets such as inventory and prepaid rent fall under current assets, which are assets that are cash already or can easily be converted into cash within a year.

Land held for investment is classified as long term investment, which is investment that a company will hold for more than a year. To make it easier to remember you should think of land as a non current asset which is an asset that takes longer than a year to be converted into cash.

Accumulated depreciation is classified under Property, Plant and Equipment  because these are the assets that depreciate.

Your payable accounts will be classified as current liabilities because the amounts are outstanding in other words you owe the amount.  

Retained earnings are part of the shareholders' equity because it is the net income from the business operations. In addition the dividends amount is deducted from retained earnings.

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