6:   LONG TERM LIABILITY ACCOUNT. Means not a short time account. These are liabilities with a future benefit over one year, such as notes payable that mature longer than one year. In accounting, the long-term liabilities are shown on the right wing of the balance sheet representing the sources of funds, which are generally bounded in form of capital assets e.g. Debenture mortgage loans and other bank loans. (Note: Not all bank loans are long term as not all are paid over a period greater than a year, an example of this is a bridging loan).

 7:   CURRENT ACCOUNT.

 8: FIXED DEPOSIT ACCOUNT.

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