एसेट

Asset

परिभाषा: An asset is anything of value the society owns or is owed — such as cash, bank balances, loans given to members, stock, buildings, or equipment — that can provide future benefit.

आसान शब्दों में

Assets are what the society has or will receive — its money, things, and amounts due to it.

हिन्दी में

एसेट वह सब है जो समिति के पास है या जो समिति को मिलना है — जैसे कैश, बैंक में जमा, सदस्यों को दिया गया कर्ज़, माल (स्टॉक), इमारत, उपकरण आदि। सीधे शब्दों में — समिति की "जमा-कैपिटल वाली चीज़ें" जिनसे आगे लाभ मिलेगा।

In English

Resources owned or receivable by the society that carry future economic benefit; one of the main sides of the balance sheet.

यह क्यों ज़रूरी है

Assets are half the balance sheet and a core account category. Classifying items correctly as assets keeps reports accurate.

आम गलतफ़हमियाँ

• ❌ "Only cash is an asset." → Loans receivable, stock, and fixed items are assets too.
• ❌ "Assets are always physical." → Amounts owed to the society (receivables) are assets without being physical.

सीखने के लक्ष्य

• Define an asset and give society examples.
• Distinguish assets from liabilities.

जुड़े विषय

Liability · Capital · Accounting equation · Assets side

पूरा लेख पढ़ें: अकाउंटिंग इक्वेशन

और पढ़ें: /guide/balance-sheet

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