![]() Take a look at these examples to give you an idea of what to include. Non-current, or long-term, assets, include investments and other less tangible assets which nonetheless can bring value to your business. Expenses you have paid in advance, such as rent or business insurance.Inventory including goods for sale, raw materials and items being made.Accounts receivable and any short-term invoices you’re owed.Cash and equivalents, including your business checking account balance. ![]() These are typically liquid, or likely to be realised within 12 months. Current assetsĬurrent assets are also referred to as short-term assets. Let’s take a look at the type of assets which feature on a balance sheet. On a balance sheet, assets are usually described starting from the most liquid, through to those long-term assets which may be more difficult to realise.
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