Kirjanpito accounting
From wikiluntti
Introduction
Balance sheet - Tase
Assets - varat
- Fixed Assets
- Current Assets
- Investments
Any resource owned or controlled by a business or an economic entity.
- Tangible assets (aineelliset)
- Intangible assets (aineettomat); eg patents.
Liabilities and Owners Equity - Vastuut
- Capital Account
- Current liabilities
- Loans (liabilities)
Incomes - Tulot
- Direct Incomes
- Indirect Incomes
- Sales
Expenses - Menot
- Direct Expenses
- Indirect Expenses
- Purchases
