Assets और Liabilities क्या है?

किसी बैलेंस शीट को 2 भागों में बांटा जा सकता है और वो हैं Assets और Liabilities.

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ऐसे Items हैं जो आपके या किसी कंपनी के पास हैं और आगे चलकर ये Assets आपको प्रॉफिट देने वाले हैं इन्हें Assets कहा जाता है।

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इसके अलावा आप या कोई कंपनी कुछ ऐसे Items की भी मालिक हैं जिनकी वैल्यू या कीमत भविष्य में कम होने वाली है ऐसे Items को Liabilities कहा जाता है।

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कैश, कैश इक्विपमेंट, शार्ट टर्म डिपाजिट, इनवेंटरी, जमीन, भवन, आदि।

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ब्याज का भुगतान, बिल का भुगतान, शार्ट टर्म लोन का भुगतान, बैंक अकाउंट ओवरड्राफ्ट, पर्सनल कार, घर, आदि।

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यहाँ क्लिक करें।

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