c13
-describe the nature, valuation, and reporting of current liabilities
-explain the classification issues of short-term debt expected to be refinanced
-explain the accounting for gain and loss contingencies
-indicate how to present and analyze liabilities and contingencies

current liabilities
-accounts payable
-notes payable
-dividends payable
-customer advances and deposits
-unearned revenues
-taxes payable
-employee-related liabilities
-current maturities of long-term debt
-short-term obligations

contingencies
-gain contingencies
-loss contingencies

presentation and analysis
-presentation of current liabilities
-presentation of contingencies
-analysis of current liabilities