The major categories above are from the categories of accounts that are in your general ledger. Each of these categories has specific characteristics, and by narrowing your question to one of these areas, you can limit the amount of work you must do to answer your question. Examples are bank accounts, accounts receivable, inventories, etc. The things you own for the purpose of producing income. Examples are buildings, vehicles, equipment, furniture, computers, etc.
Examples are patents, copyrights, utility deposits, etc.
Examples are trade accounts payable, sales and payroll taxes, income taxes and the next 12 payments for your notes and mortgages. These are usually confined to all payments on your notes and mortgages due after the next 12 months. The investment made by the owner, less any capital withdrawals, plus all accumulated earnings of the company since inception. Look again at the balance sheet in Appendix A and become familiar with the captions and the descriptions that go under each one. Example Suppose your question concerns amounts you owe your customers for trade accounts payable.