Kirjanpito accounting

From wikiluntti

Introduction

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