Current Assets Intangible Assets Current Debt Long Term Debt Capital

Current Assets Intangible Assets Current Debt Long Term Debt Capital.
Current Assets
Current assets on the balance sheet is a component that no other company that can contain treasure is expected to be converted into cash within less than one year or one business cycle. Estimates that can be categorized as current assets are:

- Cash or cash equivalents are comprised of cash in the safe company, bank accounts, deposits, and others.

- Marketable securities are included in the company's investment here in the form of securities such as stocks that can be traded instantly, letters of credit, bonds, etc. that can be traded.

- Receivable which is where a company has the right to collect debts owed to another party, this receivable into cash can be realized if a payment or sell receivables to someone else.

- Inventory is usually the current assets are expected to be converted into cash through sales of finished goods inventory. Inventories of raw materials or intermediate goods will be turned into cash through a series of additional production, namely finished goods -> sold -> Accounts Receivable / Cash -> paid (if receivable) -> Becoming cash.

- Prepaid expenses mean estimate of these were placed as current assets because it is considered as a property company that delivered to other parties and can be retrieved instantly. For example, companies pay the rental office for 3 years when the balance of the new lease is prepared to walk 5 months, then 2.5-year rental fee is prepaid.

- Other current assets are assets that have a current asset criteria but the number was very small.

Property and Equipment

The purpose of the component or group of assets is the company's fixed assets in the form of machinery, houses, offices, buildings, office equipment. For equipment usually entered into the current assets, since the age of equipment is usually worth less than one year. To own age use of fixed assets is more than one year, such as machinery, buildings, land, etc.. And keep in mind when the assets are intended for resale it will be classified into groups of current assets.

Intangible assets

Hearing the name alone is certain assets have no physical alias can not be seen, there are assets such as patents, royalty rights or other rights.

Good Debt

Good debt is debt that contains a group of bills to be paid by the company within a period of less than one year. In other words, if the company has a debt payable within 10 years the monthly payment will be due for that year should be classified as good debt.

- Short-term Debt -> It is part of a long-term debt maturities.

- Debt trading -> Represent debt purchases of raw materials, supplies or other debt in the process of production and services.

- Costs reserved -> It is a benefit that has been enjoyed by Naum company has not billed by the other party, but when collected shall be paid immediately. For example, electricity consumption and the new phone will be billed in the future. At balance sheet date estimates compiled such use must be accounted for as a cost yangn reserved.

- Tax Debt -> this is a tax debt to the government that must be repaid during the year.

Long-Term Debt

Long-term debt is debt maturing company that is not in the current year. The portion that will mature in the current year must be reclassified into good debt.

Capital

Capital is a group containing the claims from owners of the company. Usually in the first place serve the owners of shares. Next is the share premium (price of shares above par value) or additional paid in capital.

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