balance sheets

balance sheets

Current assets - current assets are what the business owns for less than a year this includes products.
1. e.g. products, money
Fixed assets – these are what the business owns for over a year.
1. e.g. buildings cars
Long term Liabilities – long term liabilities don't have to be paid before a year.
1. e.g. loans, deferred tax, liabilities
Working Capital - the capital of a business which is used in its day-to-day trading operations, calculated as the current assets - current liabilities
Net Assets - In finance, net assets refers to the value of a company's assets minus its liabilities. For individuals, the concept is the same as net worth. Net assets = Total assets - Total liabilities
1. how much the business is worth (net worth
Capital Employed – fixed assets plus current assets minus current liabilities. Capital employed is the value of the assets that contribute to a company’s ability to generate revenue. It is how much they need to use a day.
1. Fixed assets plus current assets minus current liabilities
deptors are owed money by the business
Owes – money to creditors and the bank.
Owes to the investors and owners of the business (they own the profit).

Zusammenfassung der Ressource

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