Saturday, 23 September 2017

Basic Accounting Terms part 1

Assets -
Assets are thing of value owned by organization. Anything which will enable the organization to get cash and profit in early future is an asset. It is owned by firm or individual.

Liability-
A thing for which someone is responsible, especially an amount of money owed, A liability is a company's financial debt or obligations that arise during the course of its business operations. Liabilities are settled over time through the transfer of economic benefits including money, goods or services. Recorded on the right side of the balance sheet, liabilities include loans, accounts payable, mortgages, deferred revenues and accrued expenses.

Debtor-
A person, country, or organization that owes money, a debtor is an entity that owes a debt to another entity. The entity may be an individual, a firm, a government, a company or other legal person. The counter party is called a creditor. When the counterpart of this debt arrangement is a bank, the debtor is more often referred to as a borrower.

Creditor-
a person or company to whom money is owing, A creditor is a party (e.g. person, organization, company, or government) that has a claim on the services of a second party. It is a person or institution to whom money is owed. The first party, in general, has provided some property or service to the second party under the assumption (usually enforced by contract) that the second party will return an equivalent property and service. The second party is frequently called a debtor or borrower. The first party is the creditor, which is the lender of property, service or money.





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