The Asset which can be easily converted into a cash within the Accounting Period.
It's also called Short-Term Asset.
Typical Current Assets include:
| Cash | Cash equivalents | Accounts receivable | Short-term Bonds | Others (stock inventory, supplies, the portion of prepaid liabilities etc.) |
|---|
See also
Business / Business Administration / Financial Management / Financial Accounting
[ Asset ] [ Fixed Asset ] [ Intangible Asset ] [ Current Asset ]