APT Initiatives
APT Business & Economics Resources
Minimising Workloads, Maximising Performance
Established in 1999

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Current liabilities

Monies owed by the business that must be paid within one year from the balance sheet date eg bank overdraft, trade and other payables (creditors ie individuals or businesses to whom the firm owes money). They may also include: dividends payable (percentage of profit to be paid to shareholders), corporation tax (a tax based on company profit), and accruals (creditors who have not yet invoiced the firm eg phone, and wages of those who have worked for the firm but have not yet been paid).

Millstone Lodge, Eaton Upon Tern, Market Drayton, Shropshire, TF9 2BX - Tel : 01952 540877 - Fax : 01952 541230
Registered in England no.: 5211217 VAT Number: 815750626
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