ACCOUNTS BY SONIA SETIA
ACCOUNTS BY SONIA SETIA
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WHAT ARE ASSETS? BASIC ACCOUNTING TERMS. ACCOUNTING.
Transcript
00:00Hello guys, this is Sonia Setia.
00:02Accounting terms we are doing for class 11th accounts.
00:05Our fifth term is Assets.
00:07These are the properties, economic resources, and legal rights owned by the company.
00:11Assets are the properties, economic resources, and legal rights owned by the company.
00:16Assets are divided into three parts.
00:18Non-current assets, current assets, and fictitious assets.
00:21Non-current assets are not kept for resale purpose.
00:24They are either kept to facilitate the business or as an investment.
00:29For example, long-term loans and advance fixed assets.
00:32Non-current assets are kept for sale or converted into cash.
00:40For example, stock, debtors, cash, bank balance, prepaid expenses.
00:45Fictitious assets are neither tangible nor intangible.
00:49They are losses that are write-off in more than one year.
00:54They are write-off in more than one year.
00:58An example of this is Advertisement Suspense Account.

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