Liabilities

• Current Liabilities
• Notes Payable
  1. interest-bearing N/P

     1.	[Dr]	Cash	##,###
     		[Cr]	Note Payable	##,###
     2.	[Dr]	Interest Expense	##,###
     		[Cr]	Accrued Interest Payable	##,###
     3.	[Dr]	Note Payable	##,###
     	[Dr]	Accrued Interest Payable	##,###
     	[Dr]	Interest Expense	##,###
     		[Cr]	Cash	##,###

  2. non interest-bearing N/P

     1.	[Dr]	Cash	##,###
     	[Dr]	Discount on N/P	##,###
     		[Cr]	Note Payable	##,###
     2.	[Dr]	Interest Expense	##,###
     		[Cr]	Discount on N/P	##,###
     3.	[Dr]	Note Payable	##,###
     	[Dr]	Interest Expense	##,###
     		[Cr]	Discount on N/P	##,###
     		[Cr]	Cash	##,###

• Advances
• Accrued Liabilities
• Deffered Revenue
• Current Maturities of Long-Term Debt
• Warranties
• Premiums
• Coupons
• Bounases
• Compensated Absences[SFAS 43,par 6]
  Conditions
  1. the obligation is attributable to employees' services already rendered
  2. payment of the compensation is probable
  3. the amount can be reasonably estimated
  4. the employees' rights to receive the vacation pay benefits vest or accumulate

• Contingencies

  	Probable,reasonably estimated	Charge to income	Disclose
  	Probable,range of loss	Accrue minimum amount	Disclose
  	Reasonably possible		Disclose
  	Remote possibility		Generally ,no disclose

• Gain Contingencies
• Long-Term Note Payable
• Trouble Debt Resstructurings
• Bankruptcy

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