I need to finish a balance sheet for one of my assignment and i would
like to find out some more information to complete it. I need to
calculate the acid test and am having trouble with the figure to use
for the stock. On my balance sheet, i currently have debtors, cash in
till and bank balance as current assets, do any of these qualify as
stock? If not, here is a list of all other items that i am using on my
balance sheet. Land, Equipment, Buildings and Capital. I would
appreciate your support.

Debtors is money owed to you, cash is money your own - they do not
constitute stock - stock usually represents goods for resale - in
which case if there is no stock or inventory figure then the business
may not sell goods or things, for example a services company.