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Case 2-66 Research and Analysis Using the Annual Report
Obtain General Electric’s 2016 annual report either through the “Investor Relations" portion of its website (do a web search for GE investor relations] or go to www.sec.gov and click “Company Filings Search” under “Filings.”
Required:
2. What is the normal balance for the following amounts?
a. Current Receivables
b. Short-Term Borrowings
c. Sales of Services
d. Property, Plant, and Equipment-Net
e. Cost of Goods Sold
f. Inventories
g. Retained Earnings
Normal Balance:
A normal balance is the usual and expected balance to be shown on the debit or credit side of a particular account. The normal balance of asset and expense accounts is shown on the debit side and liabilities and equity accounts are shown on the credit side.
The normal balance for the accounts.
An account either has debit balance or credit. The normal balance of an account determines whether an account would have a debit or credit balance. Accounts like current receivables, property, plant, and equipment would have a debit balance because these accounts are of asset nature...
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