To receive an ACLS course completion card using this program, students successfully must complete three parts: 1  HeartCode ACLS Part 1. Upon successful completion of the online portion, including the written exam, students receive a Part 1 certificate of completion, which must be presented for parts 2 and 3.
A payable (such as interest payable) can be either a long term or current liability, to find out which consider the definitions of each. Current liability is any liability that will be fully paid within one year (or less) or one accounting period. Long term liability is any liability that will take more than one year or accounting period to be fully paid.
Interest receivable is a current asset which means interest that is owed to the company in connection with a principle or loan amount that is owed. If you are a lender of any kind, such as a credit card company, bank, mortgage lender, youâll have interest receivable on your balance sheet. Interest payable is the flipside of interest receivable. It is a current liability owed in connection with debt, most often, a loan. The word âadjustmentâ, in these contexts does not enter into the picture.