𝐀𝐬𝐬𝐞𝐭𝐬
Anything which is the possession or is the property of a business including the amount due from other is called an asset
Anything which will enable the firm to get cash or an economic benefit in the future is an assets
• E.g. Cash balance, Land, Goodwill, Stock, Debtors
𝐍𝐨𝐧 𝐂𝐮𝐫𝐫𝐞𝐧𝐭 𝐀𝐬𝐬𝐞𝐭𝐬
• which are held by a business not with the purpose to resell
• held either as investment or to facilitate business operation i.e., to produce Goods or Services
• Benefit accrued for more than one year
For E.g. Land and Building, Machinery, Furniture
𝐂𝐮𝐫𝐫𝐞𝐧𝐭 𝐀𝐬𝐬𝐞𝐭𝐬
- Which are meant for sale
- or which the management would want to convert into cash within one year.
-Benefit accrued less than one year
• E.g.,Cash, Bank , Stock, Debtor
𝐅𝐨𝐫 𝐅𝐫𝐞𝐞 𝐍𝐨𝐭𝐞𝐬/𝐏𝐃𝐅/ 𝐓𝐞𝐬𝐭 𝐚𝐧𝐝 𝐀𝐥𝐥-𝐈𝐦𝐩𝐨𝐫𝐭𝐚𝐧𝐭 𝐬𝐭𝐮𝐟𝐟
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𝐃𝐨𝐰𝐧𝐥𝐨𝐚𝐝 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐬 𝐅𝐮𝐧𝐝𝐚 𝐀𝐩𝐩 𝐚𝐭 𝐏𝐥𝐚𝐲𝐬𝐭𝐨𝐫𝐞
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𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐬 𝐅𝐮𝐧𝐝𝐚 𝐀𝐩𝐩 𝐟𝐨𝐫 𝐢𝐨𝐬 (𝐔𝐬𝐞 𝐨𝐫𝐠𝐚𝐧𝐢𝐬𝐚𝐭𝐢𝐨𝐧 𝐂𝐨𝐝𝐞 𝐅𝐔𝐍𝐃𝐀)
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#Assetsmeaning #Noncurrentassets #currentassets
𝐅𝐮𝐥𝐥 𝐂𝐨𝐮𝐫𝐬𝐞 𝐏𝐮𝐫𝐜𝐡𝐚𝐬𝐞
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𝐊𝐞𝐲 𝐅𝐞𝐚𝐭𝐮𝐫𝐞 𝐨𝐟 𝐏𝐞𝐧 𝐝𝐫𝐢𝐯𝐞 / 𝐌𝐞𝐦𝐨𝐫𝐲 𝐂𝐚𝐫𝐝 𝐕𝐢𝐝𝐞𝐨 𝐋𝐞𝐜𝐭𝐮𝐫𝐞 𝐨𝐟 𝐂𝐥𝐚𝐬𝐬 11 𝐭𝐡 𝐂𝐥𝐚𝐬𝐬 𝐛𝐲 𝐂𝐀 𝐃𝐞𝐞𝐩𝐚𝐤 𝐋𝐚𝐥𝐰𝐚𝐧𝐢
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