Answer Posted / sivaparvathi

Assets in balance-sheet are broadly three types
1. Fixed assets
Eg: land &building, Plant&machinery,furniture etc.
2.Current Assets:
Eg: stock, cash at hand, cash at bank,bills receivable,debtors,pre paid exp.etc.
3.Fictitious Assets:
Eg:goodwill, patents etc.
Liabilities in balance sheet are 2types:
long term liabilities:
Eg:capital,shareholder equity,debenture etc.
short term liability;
Eg:bank loans, bank od, creditors, bills payable etc.

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