Assets Kya he( what is Assets in Accouting)

  Assets kya he

 







Assets:- Assets means hindi me sampatti hota he. lekin accounting Language me hum ise Assets bolete he. yahi Assets we vastu jo hamare business ko banaye rakhti he. yani jinka use hum apne business ke liye karte he.

Example ke liye:- Building, furniture, goodwill, stock,

bank balance,

Assets ko accounting me 2 bhag me divided kiya gaya he.

1-  Non current Assets

2-  Current Assets.

To dosto jante he. Noncurrent Assets ke bare me.

Noncurrent Assets kya he

Noncurrent Assets:- dosto Noncorrent Assets wo Assets he. jinka use hum apne Businesss ke lenden ke liye nahi karte he yani in Assets ka use hum apne ki liye karte. Is Assets ki samay seema 12 month se adhik hoti he.

Example:- 1-Land, 2- building, 3-Plant and Machinery, 4- Furniters

Dosto ye jo Noncurrent Assets he. we hum 12 month ya 1year se jyade time ke liye use karte he. likin un Assets ko hum money me convert nahi karte he. lekin unhe hum Accounting dekhate jarur he.

Like use humne business ke liye land karida he. jis per hamne company banayi he. or fir company use ke liye furniture kharide he. jo ki hamari company ke pass 1year se jyada time ke liye use hogi.

Dosto Noncurrent Assets me fixed Assets hoti he.

1-  Fixed Assets

Fixed Assets kya he.

Fixed Assets:- Dosto naam se pata chal jata he ki fixed Assets we Assets he jo hamare business ko lambe time tak banaye rakh ne me maddat karte he. yani long time tak hamare business ko bayane rakhate he.

Example 1. 1-Land, 2- building, 3-Plant and Machinery, 4- Furniters

Dosto fixed Assets ko do bhago me devided kiya gaya.

1.  Tangible Assets 2:-Intangible Assets

Tangible Assets Kya he.

 Tangible Assets:- Tangible ko hindi me “vastavik” yani ki hum usse chu or dekh sakte he. dosto jin Assets ko hum dekh wo chhu sakte he. un Assets ko hum Tangible Assets kahte he.

Example:- 1-Land, 2- building, 3-Plant and Machinery, 4- Furniters

Dosto ab jante he

Intangible Assets Kya he.

Intangible Assets:- Intangible ka hindi me meanging “Aispust” hoti he. yani dosto ve Assets(sampatti) jinhe hum deh wo chho nahi sakte he, likin mehsus kar sakte he. dosto esi Assests kya hogi business ko jo banaye rakhti he likin hum usse dekh wo chho nahi sakte he. to jante he Intagible Assets ko hum is Example se!

Example:- 1- Goodwill, 2-Copyright, 3-Trademark 4-patent, 5-services

Dosto Intangible Assets ka sabse Achha Example Goodwills he. jiska hindi me meaning “khati” hota he. to jante he.

Goodwill kya he.

Dosto hum jante he jis-jis madyam se hum money earn kar sakte he. wo hamara business ban jata he. goodwills ko samajne ke liye hum school ka example lete he.

 2 school he. ek A, dusra B. jaha par same qualification ke teacher he. fir bhi  B school me A school se jayda student admission lete he. or B school ki earning A se jayda hoti he.

Is karan he B schoole me teachar ka behaviour friendly he. or us school ka result bhi acha he. ise B school ki Goodwill  kaha jata he. jise hum dekh wo chhu nahi sakte, kewal mehsus kar sakte he. isi parkar jante he.

Dosto hum next post me jannege ki 

Copyright, trademark, patent and service kya he. or sath he Corrent Assest kya he. unke Example