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Why is the Bank Overdraft included in Current Liability? - Accounts

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Questions

Why is the Bank Overdraft included in Current Liability?

Should the bank overdraft be included in current liabilities?

Short Answer
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Solution

Current Liabilities include a Bank Overdraft since it is a short-term borrowing facility that is provided by the bank. This facility allows the company to withdraw more money than it has in its bank account, according to a limit that has been agreed upon. Hence, it is true that the bank overdraft should be included in current liabilities.

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Chapter 14: Ratio Analysis - SHORT ANSWER QUESTIONS [Page 14.106]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 14 Ratio Analysis
SHORT ANSWER QUESTIONS | Q 16. | Page 14.106
D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 15 Project Work
PROJECT WORK PROBLEMS | Q 19. | Page P-63
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