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  • Assets

    Transféré par

    RakshitAgarwal
    13 vues9 pages
    Assets refer to tangible objects or intangible rights that provide future benefits to a business. Assets are classified as either current assets or fixed assets. Current assets are short-term assets like cash that are intended to be converted to cash or consumed within a year. Fixed assets are long-term assets like equipment, property, and intellectual property that are used to generate income but not intended for resale. Fixed assets are further broken down into tangible assets which can be physically touched, and intangible assets which cannot be physically touched like goodwill.

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    Assets refer to tangible objects or intangible rights that provide future benefits to a business. Assets are classified as either current assets or fixed assets. Current assets are short-term assets like cash that are intended to be converted to cash or consumed within a year. Fixed assets are long-term assets like equipment, property, and intellectual property that are used to generate income but not intended for resale. Fixed assets are further broken down into tangible assets which can be physically touched, and intangible assets which cannot be physically touched like goodwill.

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    Attribution Non-Commercial (BY-NC)
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    Signaler comme contenu inapproprié
    13 vues9 pages

    Assets

    Transféré par

    RakshitAgarwal
    Assets refer to tangible objects or intangible rights that provide future benefits to a business. Assets are classified as either current assets or fixed assets. Current assets are short-term assets like cash that are intended to be converted to cash or consumed within a year. Fixed assets are long-term assets like equipment, property, and intellectual property that are used to generate income but not intended for resale. Fixed assets are further broken down into tangible assets which can be physically touched, and intangible assets which cannot be physically touched like goodwill.

    Droits d'auteur :

    Attribution Non-Commercial (BY-NC)
    Téléchargez comme PPTX, PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    sur 9

    INTRODUCTION TO ASSETS

    TOPICS

    DEFINATION CLASSIFICATION OF ASSETS

    ASSETS

    Assets refer to tangible object or intangible rights of an enterprise which carry probable future benefits.

    CLASSIFICATION OF ASSETS
    CURRENT ASSETS FIXED ASSETS

    TANGIBLE FIXED ASSETS

    INTANGIBLE FIXED ASSETS

    CURRENT ASSETS
    Current Assets are those Assets which are held:1. In the form of cash 2. For their conversion into cash 3. For their consumption in the production of goods or rendering of services in the course of bussiness.

    FIXED ASSETS
    Fixed assets refer to those assets which are held for the purposes of providing or producing or services and those that are not held for resale in the normal course of bussiness. 1. Tangible 2. Intangible

    Tangible Fixed Assets


    It refers to those assets which can be seen or touched. Example:- Land and Building, Plant and Machinery, and Furniture and Fixtures.

    Intangible Fixed Assets


    It refers to those fixed assets which cannot be seen and touched. Example:- Goodwill, Patent, Copyrights, Trademark.

    THANKYOU

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