Management Accounting

Name- Mayank Kumar

Reg No- 1923022

Following are the different categories of assets presented in Financial Statements:

1) Current Assets
a) Cash
b) Cash equivalents
c) Short-term deposits

2) Fixed or Non-Current Assets

a) Land
b) Building
c) Patents

3) Tangible Assets
a) Inventory
b) Marketable Securities

4) Intangible Assets
a) Goodwill
b) Trademarks

5) Operating Assets
a) Copyrights
b) Accounts Receivable

6) Non-Operating Assets
a) Vacant Land
b) Interest income from a F.D