Treasure / Assets / Assets, Liabilities / Debt / Liabilities and Capital - Accounting

A. Treasure / Assets / Assets

The property is a good thing that has a form or a pseudo-owned by the company. Claim for intangible property called equity / equities which can bring benefits in the future.

1. Current property / Current Assets / Current Assets
Current assets are assets in the form of cash or other assets that can be exchanged for cash within one year.
Examples: accounts receivable, costs or expenses paid in advance, securities, cash, gold bars, merchandise inventory, revenues to be received, and so forth.

2. Investment property / public investment assets / Investment Assets
Investment property is property which is invested in investment products for profit.
Example: Mutual funds, stocks, bonds, and others.

3. Intangible property / Intangible Assets
Intangible assets are assets that have no legitimate form but is owned companies and to generate profits for the company.
Example: trademarks, patents, copyrights, concession / concessions, franchises, goodwill, and so forth.

4. Immovable Property / Fixed Assets / Fixed Assets
Fixed property is property that support the operations of companies that permanent ownership.
Example: Building, cars, machinery, equipment and perlengapan office, and others.

5. Other property / Other Assets
Other treasures are estimates or accounts that can not be categorized on the property or assets in excess of either in the form of fixed assets, investment assets, intangible assets and current assets.
Example: The machine is broken, bond, property which is still in the process of legitimate stewardship, and others.

B. Liabilities / Debt / Liabilities / Liabilities

Debt is an obligation on third-party company to do something that is generally dalah payment of money, delivery of goods or services at certain times.

1. Current Debt / Current Liabilities / Current Liabilities
Current liabilities are obligations that must be repaid within one year.
Examples: accounts payable, expenses payable, accounts payable, taxes payable, unearned revenue, and so forth.

2. Long Term Debt / Long-Term Liabilities
Long-term liabilities are obligations that must be repaid within a period of more than a year.
Example: The mortgage debt, bonds with maturities of more than a year, long-term loans payable, and so forth.

3. Other payables / Other Payable
Estimates or the account used to record other debts that are not included in current liabilities and long-term debt.
Example: security deposit, payable to shareholders, and so forth.

C. Capital / Capital

Capital is the property of the company's wealth and property in the form of infinite debt of a company to the owners of capital to an unlimited period. The formula is a capital asset or an asset less any liabilities or debts.
Examples of capital: paid-up capital, Prive, partnership capital, retained earnings, share premium, preferred shares and ordinary savings, the remaining results of operations or shu, and so forth.

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