A. Property / Assets
Property is property that has a well-existent and the quasi-owned by the company. Claim of the property that does not exist is called the equity / equities, which can bring benefits in the future.
1. Property Assets / Current Assets
Property is the property of the smooth shape of cash or other assets that can be exchanged with the cash within one year.
Example: trade receivables, costs or expenses paid in advance, securities, cash, gold bar, supply of goods trade, income, which will be accepted, and others.
2. Property Investment / Assets Investment
Investment property is property that invest in investment products for the benefit.
Example: Mutual Funds, stocks, bonds, and others.
3. No tangible property / intangible assets
No tangible asset is the property but does not have a valid form of company-owned and can generate profits for the company.
Example: Trademark, patent, copyright, rights of forest concessions, franchise, Goodwill, and others.
4. Fixed property / Fixed Assets
Property is still property of the company’s operational activities, which are permanent ownership.
Example: Buildings, cars, machinery, equipment and perlengapan office, and others.
5. Other property / Other Assets
Wealth is estimated, or other account that can not be categorized on the property or assets above the assets in the form of fixed assets investment, no tangible assets and the assets returned.
Example: machinery damaged, insurance money, property, which is still in the process of Management legitimate, and others.
B. Liabilities / Debt / Liabilities
Is the company’s debt obligations on third parties to do things that are generally on the payment of money, the delivery of the goods or services in a certain period of time.
1. Debt Assets / Current Liabilities
Debt obligations that are smooth to be paid off within a year.
Example: trade debt burden that must be paid, debts, trade, taxes, debt, income received in advance, and others.
2. Long Term Debt / Long-Term Liabilities
Long-term debt is the obligation that must be paid within a period of more than a year.
Example: Debt mortgage, debt bonds that mature more than a year, long-term loan debt, and others.
3. Other payables / Other Payable
Estimates or the account is used to record that no other debt, including debt on the smooth and long-term debt.
Example: insurance money, the debt holders, and others.
C. Capital
Capital is the property of wealth and property of the company in the form of debt is not limited to the owners of a company’s capital until the time period that is not limited. The formula is the capital property or assets less liabilities, or debt.
Example Capital: paid-in capital, prive, limited capital, the return on hold, agio shares, preferen & ordinary shares, deposits, savings, the results of the remaining business or Shu, and others.
