They represent the goods and rights that are in constant circulation. They correspond to funds invested in elements that are in free movement, such as Cash Account, which is always moved (money enters and leaves); the same applies to Inventory, Bank and Investment Accounts, realizable within fiscal year.
Components of Current Assets may be:
Available assets
- Cash
- Demand Deposits (Movement of Bank Accounts)
- Financial Investments (Investment Funds)
Goods and rights receivable in the short term (during the next Fiscal Year):
- Trade notes receivable
- Inventory
- Temporary Investments
- Other Values
Investment of funds in expenditure of following fiscal year (Prepaid Expenses):
- Insurance
- Finance Expenses
- Office stationery, etc.
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