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Current Liabilities are liabilities which are due within a period of months from reporting date of financial statements. Dues to supplier/ creditors/ Bank overdraft/ Payroll taxes/social security payable/corporate payable/ prepayments from customer/ current portion of long term loan/ Expenses accrued etc.
Current liabilities has an impact over current ratio/ acid test ratio etc. For renewing OD facility (Decision on working capital requirement) its very important.
Accounts payable,Deferred revenues,Accrued compensation,Other accrued expenses ,Accrued income taxes and perhaps some deferred income taxes.Short-term notes.The current portion of long-term debt.
