The correct answer is C. Goodwill.
Current assets are assets that are expected to be converted into cash or used up within one year or the operating cycle, whichever is shorter. Debtors, cash, and business stock are all current assets. Goodwill is an intangible asset that is not expected to be converted into cash within one year or the operating cycle, whichever is shorter. Therefore, goodwill is not recorded in current assets.
Debtors are amounts owed to a company by its customers. Cash is money that is on hand or that is readily available to be used. Business stock is the inventory of goods that a company has for sale. Goodwill is an intangible asset that arises when a company acquires another company for more than the fair value of its net assets. Goodwill is recorded as an asset on the balance sheet and is amortized over a period of 10 years or less.
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