Define current assets. what basis is used for arranging individual items within the current assets section

Current assets are balance sheet accounts that represent the value of all assets that are expected to be converted into cash within one year. Current assets include cash and cash equivalents, accounts receivable, inventory, marketable securities, prepaid expenses and other liquid assets that can be readily converted to cash. 
Accounts receivables, bills to customers that have yet to be paid, are considered current assets as long as thy can be expected to be paid within a year. 

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