Accounting for IGCSE & O level - Final Statements (Section 14 - No. 46)
Which items are generally included in the calculation of current liabilities?
Trade payables
Accrued expenses
Bank overdraft
Long-term debt
הֶסבֵּר
Current liabilities are short-term obligations due within one year. Trade payables, accrued expenses, and bank overdrafts are typically included.