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10 January, 01:20

Which of the following items is NOT included in current assets? a. Cash. b. Accounts receivable. c. Bonds. d. Short-term, highly liquid, marketable securities. e. Inventory.

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  1. 10 January, 02:08
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    c. Bonds.

    Explanation:

    Bonds are not included in current assets because usually they are long term investments whereas current assets are assets which are liquid and will be used or sold in a years time. Cash is a current asset because it is expected to be used or consumed in a years time, accounts receivable is a current asset because it is expected that our clients will pay us in a years time, highly liquid marketable securities are cash equivalents and inventory is also used in a year so it is also a current asset. Bonds on the other hand are long term and last more than a year that's why Bonds are not current assets.
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