And you think that you have acquired an asset. The assets and liabilities of the enterprise. For a better understanding, we will fix on the example

These two terms are among the basic concepts of accounting. Everything that is in the enterprise is divided into assets and liabilities. And therefore it is very important to understand what is an asset and what is a liability, what they do and what are their differences.

Balance sheet assets and liabilities for dummies

Participation in the economic process of the enterprise of assets and liabilities is continuous, they are always present in it, sometimes only changing their composition and form of value. To understand assets and liabilities, you first need to get acquainted with the balance sheet.

In domestic accounting practice, a balance sheet is a way of summarizing the assets and liabilities of an enterprise in monetary terms. The balance sheet characterizes the financial position of the company in monetary terms at the reporting date.

The balance of assets and liabilities is called planned. It is developed on the basis of a data plan for the organization's income and expenses, a plan for financial profit and expense, the use of investments, etc.

The main tasks of compiling a balance sheet of assets and liabilities are:

• the formation of highly realizability of the organization and the conditions guaranteeing it;
• planned calculations of the organization's creditworthiness, as well as their reflection on the balance sheet;
• argumentation of the conditions for the capitalization of the organization and the growth of its value.

In other words, the planned balance sheet is where assets and liabilities are kept. The balance of assets and liabilities is shown in the form of a table, in which assets are located on the left, and liabilities on the right.

The total of all data on the left side must equal the sum of the data on the right side. The indispensable equality of assets and liabilities in the balance sheet is an important rule that should not be forgotten. If equal values ​​are not displayed, it means that a mistake was made in accounting, which must be found.

In order for the planned balance to be drawn up correctly, it is necessary to clearly understand what an asset and a liability are, and for this you need to consider them separately.

Enterprise assets

The assets of the enterprise are the values ​​under control that must certainly bring income in the future. In the case of non-profit organizations, the second part is not taken into account.

Assets can include: fixed assets (fixed assets), finished product, goods, etc.

There are the following types of assets:

1. Material.
2. Intangible.
3. Financial.

Tangible assets include physical assets (finished goods, equipment, etc.). Accordingly, intangible assets cannot be touched, most often, these are patents, trade marks, etc. Financial assets include cash investments, accounts, accounts receivable.

According to their characteristics, assets are also divided into current and non-current:

1. Working capital - cash and cash equivalents, not limited in use and others, intended for sale within 12 months from the date of the balance sheet or during the course of the operating cycle. Current assets can be: cash, short-term financial investments, accounts receivable (if the maturity date is not more than a year), production inventories, value added tax on acquired values, etc.
2. Non-current (non-current) - assets with a useful life of more than 12 months or more than the operating cycle. These can include property, plant and equipment, long-term financial investments, intangible assets, etc.

By the type of use, assets can be gross (obtained on the basis of not only equity, but also borrowed capital) and net (formed exclusively on own investments).

On the balance sheet, you can also find assets that do not actually exist. The so-called fictitious assets are often used for fraud, untimely write-off of assets.

There are also "hidden" assets. They are not reflected on the balance sheet of the enterprise. Such assets may include:

• organizational costs when creating an organization;
• costs of obtaining a license;
• decommissioned fixed assets worth less than RUB 40,000;
• improvement and modernization of fixed assets;
• library fund;
• marketing research results;
• long-term contracts;
• other "hidden" assets.

Liquid assets are assets that can be quickly and cost-effectively converted into cash.

Another type of asset is called "imaginary". "Imaginary" assets are reflected in the balance sheet of the enterprise, but are actually absent. Most often, such assets have been written off for some time, but for some reason they remain not written off. The fact of “owning” such assets does not have any financial benefit, either now or in the future. Or such a benefit may exist, but its size is negligible in comparison with the cost of maintaining the asset.

The "imaginary" assets include:

• unwritten receivables with no chance of repayment;
• unnecessary or excessive modernization of fixed assets;
• unusable materials;
• unwritten value of fixed assets that are no longer usable;
• other ineffective assets.

Enterprise liabilities

The liabilities are called the culprit of the asset creation. In other words, liabilities are guarantees that the enterprise has taken upon itself and all its financial sources.

Liabilities are divided into:

• current liabilities;
• long-term debts;
• long term duties.

Current liabilities include liabilities with a due date for next year. Long-term debt - loans and bonds placed on the financial market for a long term. Long-term liabilities can be liabilities to staff, lessors, deferred taxes.

The classification of liabilities can be different. For example:

• actually existing;
• "Hidden";
• "Imaginary".

Balance sheet assets and liabilities. Conclusion

The assets and liabilities of the balance sheet of an enterprise are components of any financial system. They are components of the balance sheet, and therefore assets and liabilities are always equal, because it is impossible to purchase anything for an amount greater than what is available.

The minimum change in one part of the balance immediately leads to changes in the other. So, for proper accounting, it is extremely important to learn how to separate assets from liabilities.

Thinking about your money is more important once a month
than 30 days to earn them.
J. Rockefeller.

Friends, we have already introduced you to. Hopefully, our initial tips will help you find the 10-15% difference between your income and expenses to start saving and investing. In this step, we'll be looking at how to make your free money work. But before each of you can answer the question of where to invest in 2015, let's analyze the basic investment options and compare them with each other according to a number of criteria.

Let me remind you that we have already introduced our own classification of investment instruments by type of risk and level of return:

Today we will draw up a more detailed map of financial instruments. Let's find out about the new parameters. Such as liquidity, starting amount, additional costs associated with investments. Let's break down the investment methods on the shelves so that you can understand what is right for you.

So where to invest in 2015?

1. Bank deposits.

The very first and most understandable investment instrument for most people is a bank deposit.

Difficulty / Activity: The simplest and most accessible investment tool for everyone. No activity is required from the investor; now, in most banks, even online deposits can be opened.

Profitability: Low. By low profitability, we mean a level of interest rates that only allows you to save money from inflation, but not to increase it.

Income predictability: 100%. You see the bid before the start of the trade. Rates, as a rule, do not change during the term of the contract.

: High. High liquidity means you can withdraw your money at any time.

Starting amount: from 1000 rubles.

Additional costs: as a rule, not, but they may give you a debit card, on which there will be a paid service or to which an overdraft will be attached. Here is the advice - come to the bank for a deposit, ask only for a deposit - clarify everything else and ask how much it will cost, even if they immediately say that it is free.

An airbag is a reserve in case of job loss or other problems, using which you can live peacefully for several months. It is better to form such a reserve on deposits, because with the rest of the assets there may be problems with the prompt withdrawal of funds.

Intermediate storage location. For example, you save up for a car or apartment, save 100 tr. per month. You have 4 months left until the required amount. At the same time, you are looking for the desired asset, and the money is on the deposit. In any case, it is more profitable than keeping them at home.

It is also easiest to apply the currency diversification rule to deposits. It is enough to open a multicurrency deposit or 2-3 deposits in different currencies. It is worth paying attention to the fact that inside such a deposit you can only move money at the rate of the given bank. For example, I once had a similar contribution to Svyaznoy, the courses in which were not the most profitable, it was a shame. :-)

Let's consider other investment instruments.

2. Promotions.

Difficulty / Activity: High. The tool is more likely for professionals. Even if you are a long-term investor, not a trader, you need a lot of activity to keep abreast of current events. Personally, it takes me from 30 minutes to 1 hour a day to read the relevant news, view quotes and other information analysis. Despite the fact that I do not consider myself a trader, but I am engaged in medium-term investments. Active trading, on the other hand, implies full employment only in this business. This is a profession.

Profitability: Can be quite high. Prices for individual shares may change by 1000% per year. In general, for the Russian stock market, for example, the profitability can be estimated as follows: over the past 10 years, from 2004 to 2014, the MICEX index (the average value of a share of 50 Russian companies) has grown 2.5 times. Those. roughly speaking, the growth was 25% per year from the initial cost of the asset.

Income predictability: No predictability. Tomorrow the directors of the company may be jailed and the shares will be depreciated 10 times. The mine, for example, will collapse and the rate also falls rapidly.

Liquidity (the rate at which you can get money out of your asset): Relatively high. You can withdraw money from Russian sites the next day. If you trade on foreign exchanges, as a rule, two broker companies are involved - a Russian and a foreign one. Deposit / withdrawal of funds can take from several days to a week. In addition, if you urgently need money, there is a risk of losing heavily on the difference in the exchange rate, since there is a risk that it will not be the most profitable on the withdrawal date you need.

Risks: High. Both general systemic risks (the economic situation in the country, etc.), and separately for a specific security (here, there are already risks associated directly with the enterprise by the issuer).

Starting amount: There are shares and 6.7 kopecks each, for example, this is the current value of VTB shares. But the minimum lot for the sale of VTB shares is 10,000 shares. At the same time, a more significant limitation on the amount is not even the cost of one share or lot, but commission costs and the threshold amount for entering the market at the broker's company through which trading will be carried out. As a rule, it is 30-50 tr. lower is also possible, but it does not make sense, since the commission will be too high compared to the turnover.

Additional costs: May be significant. These include the broker's commission from each transaction, the software subscription fee (separately for a computer, separately for a tablet or phone), an increased commission for making transactions over the phone, etc. Professional players also have paid access to analytical sites, etc. But you can get by at a minimum, for example, if you bring 100 thousand rubles to the exchange. and make 1-2 transactions per month, the minimum commission will be on average about 2.5 tr. in year.

Diversification of long-term investments, in cases where money is not needed by a certain date, but there is a task to make it work.

Oftentimes, the stock market becomes a haven for capital when there is nowhere to run. For example, in the current situation, the level of risk on ruble deposits has increased, you can switch to bonds (the risks are already comparable, but the yield on the latter is higher).

Receiving speculative income during a crisis, when the market falls and everything is cheap and most likely, then it will rise in price.

Separately, I would like to remind you that from January 1, 2015, it will be possible to open so-called individual investment accounts (IIS), through which it will be possible to issue a refund of personal income tax. Those. it turns out that the state is ready to pay 13% per annum just for the fact that you will keep money in an investment account. Thus, for the investor it does not matter what kind of financial result he will receive, in any case, subject to all the terms of the agreement, a return of 13% per year is guaranteed.

3. Bonds.

A bond is a security issued either by an enterprise or by government agencies (federal, local, regional). Unlike a stock, it has a fixed income - the cost of redemption at a certain time, or the cost of redemption. In addition, the bonds pay coupon yield - interim payments, which the issuer pays to the holders of the securities. Bonds, like stocks, are traded on the stock exchange, and you can also buy them through a broker company. Moreover, they have a market value.

For example, bonds of Russian Standard Bank at the beginning of 2009 cost 33% of par. Those. their market price fell sharply due to the banking crisis and high risks across all banks. Nevertheless, the bank resisted and fulfilled all its obligations on the bonds in full, and the owners of these bonds received a yield of 200%.

Difficulty / Activity: Not the easiest, but not the most complicated tool either. The biggest time expenditures are at the stage of analyzing the issuer and choosing a security. Then you can relax and hold until the end.

Profitability: Average. Strong fluctuations are possible only during periods of crises. Therefore, now it is worth seriously considering this type of investment.

Income predictability: 100%. You know the purchase price of the bond and the yield prior to the start of the trade. After the deal, of course, the bond price may drop and those who buy after you will earn more. But that's another question. The final profitability is immediately clear.

Risks: Average. The main risk is the risk of default by the issuer.

Other parameters: Liquidity, costs, starting amount - everything is the same as with stocks.

Suitable investment objectives:

In a stable time, a good alternative to deposits for temporary storage / accumulation of funds for periods of 1-5 years. In this case, bonds will be used as a conservative asset.

In unstable times, you can get a fairly high and predictable profitability. In this case, the situation turns bonds into assets with a medium or high level of risk.

4. Structured (or structured) products.

These are products of banks and brokerage companies that combine elements of risk and predictability at the same time. For example, you invest 300,000 rubles for 1 year and a broker or bank links your deposit to a specific asset. If the value of this asset in a year exceeds the value at the date of the transaction, then you will receive an increased profitability on this asset. Otherwise, you only get your amount back or a minimum percentage of income. A kind of lottery. Soon we will have a post about how it works and how the bank makes money here ...

Difficulty / Activity: Not difficult. The product is aimed at the "lazy". The selling party will provide detailed advice on the choice of the underlying asset. Activity is also minimal. I invested and forgot, nothing further depends on you ...

Profitability: We can say average.

Income predictability: Average. Although you will immediately know the minimum profitability by 100%.

Liquidity (the rate at which you can get money out of your asset): High. Although there are some products that cannot be left without losing part of the investment.

Risks: Average. Since the risk is reflected not in the entire amount of investments, but only in the profitability.

Starting amount: High. As a rule, from 300,000 rubles.

Additional costs: As a rule, no.

Suitable investment objectives:

A good alternative to deposits and bonds for temporary storage / accumulation of funds for periods of 1-5 years.

Suitable for novice investors who want to take a little risk, but do not want to actively participate in the process.

5. Currency.

Here you can without a preface. The whole country is professionals))

Difficulty / Activity: Average. To buy bucks, for example, is not difficult at all, to do it on time, and then get out of them on time - this is difficult. I recently gave a great example on.

Profitability: Average. Over 10 years from 2004 to 2014, the exchange rate increased from 28.8 to 56.2 rubles. (see graph) or 19.5% per year. However, the growth was mainly in the periods of the 2008 and 2014 crises.From 2004 to 2009, or 5 consecutive years, the dollar fell. From 2010 to 2013, it practically did not change.

Those. the currency itself does not have growth potential as an asset. Therefore, the presence of currency in the investor's portfolio is designed to solve other goals, namely, protection against currency risks.

Income predictability: Average. And although the fluctuations here are much less in amplitude than in the stock market, it is also difficult to guess the direction of movement.

Liquidity: High.

Risks: Average. It is difficult to lose all the money here, but up to 10% in calm years and up to 50% during periods of turbulence is easy ...

Starting amount: Any, even 10 euro cents lost in your pocket, is also currency.)))

Additional costs: It's interesting here. Usually people do not pay attention to this, but the difference between the price of buying and selling currency in the bank is very high. Now, when the market is unstable, this difference reaches 20%. December 16 on Black Tuesday the difference (or spread) was 100%. This is the cost, because buying currency from a bank with a difference of 20%, you immediately lose 20%, they still need to be won back on growth. There is a way out: buy currency on the exchange directly through a broker. Here the spread is minimal and the commission costs are small, but when working with amounts of 100,000 rubles or more, the commission is not noticeable. In our article, we examined this issue in more detail.

Suitable investment objectives:

Protection against currency risks. The principle of currency diversification.

In unstable times, the currency becomes an aggressive and investment asset, suitable for short-term earnings on speculation. At the same time, you should also not get carried away and put your eggs in one basket. It is necessary to remember about currency diversification and speculate only with part of the funds.

6. Real estate.

Traditionally, real estate is considered the most attractive investment vehicle. However, there are many pitfalls. No one will deny that, for example, owning an exclusive commercial space is a very attractive asset from all sides (profitable, reliable, even liquid, etc.). Only for the total mass of real estate such unique objects as needles in a haystack. Therefore, consider the characteristics of the property on average.

Difficulty / Activity: High. There are a lot of pitfalls at the stage of choosing a property. There is often a need to involve professionals - lawyers, intermediaries, appraisers, etc. At the stage of profitability management, this is practically a business with all that it implies.

Profitability: Average.

The profitability of real estate consists of 2 components:

Rent. As for residential real estate, we have an average yield of 4-5% per annum in the country. For commercial 7-10%.

The growth in the value of the property itself. The graph shows the dynamics of growth in the value of, for example, residential real estate on average in the Russian Federation over the past 10 years: from 20.8 thousand rubles. up to 52.3 thousand rubles (2.5 times over 10 years or 25% of the original cost per year).

Income predictability: Average. As for rental income, it is clearer here, there are average market rates. The task is to hand over the object at the appropriate rate. As for the growth in the value of an asset, sharp fluctuations are rare here, so you can also set the average% growth.

Liquidity: Low. If you sell quickly, there will be a high discount, but at the price you want you can sell for a long time.

Risks: Average. Legal risks. Commercial risks.

Additional costs: High. Both the costs associated with the choice of an object and its design, as well as the costs of maintaining the object

Suitable investment objectives:

Long-term investments with the aim of obtaining passive income now or in the future.

Investment investments with the aim of subsequent resale and earnings due to price increases.

7. Gold and other precious metals.

Gold, along with currency and real estate, is one of the most popular and attractive investment targets in our country. However, gold, despite its brilliance and beauty, has a number of disadvantages! Let's consider everything in order.

Difficulty / Activity: High, at the level of work with stocks.

Profitability: High. Over the past 10 years, the value of gold in dollars has changed 2.9 times (see chart). At the same time, in rubles, it increased from 171 rubles. up to RUB 2168 - 12.6 times. (+ 126% to the original cost every year). However, as can be seen from the graph, in the last 2 years there has been a trend towards a decrease in the value of gold in dollars.

Income predictability: Everything is the same as with stocks.

Liquidity (the rate at which you can get money out of your asset): When it comes to metal accounts - high. As for the ingots, it is more complicated. The quality of the metal is also assessed there and is not accepted everywhere. Therefore, let's write down the liquidity as average.

Risks: High. In addition, metal accounts are not included in the deposit insurance system. Therefore, in addition to the risk associated with fluctuations in the value of gold, there is an institutional risk associated with the intermediary bank.

Starting amount: If we are talking about metal accounts - then, as with deposits from 1000 rubles.

Additional costs: High. First, for precious metals, when opening metal accounts, there are traditionally very high spreads (the difference between buying and selling), currently about 20%. Secondly, when buying metal in ingots, you must pay VAT (value added tax) - 18%

Suitable Investment Goals (For Beginner Investors):

Protection of funds from shock shocks in the economy.

An excellent asset for portfolio diversification, as it has dynamics that are different from the exchange rate of the national currency and the stock market.

Investor's chessboard.

So, to summarize: we looked at 7 basic investment assets. As a result, we have such an investor's chessboard. It will help answer the questions of how to invest money profitably, and which assets are better or worse for certain characteristics.

In addition to the investment instruments indicated in the table, there are, of course, futures, mutual funds, ETFs, hedge funds, accumulative insurance and other terrible words. There are tens of thousands of financial instruments and they are constantly inventing something new. But we have considered all the basic things. All the rest can be attributed with a slight stretch to one segment or another.

In this article, we tell you how to use the investor's chessboard in practice.

If the article was useful to you, please like it and share it with your friends!

Successful investment!

The purchase of assets of enterprises in crisis is one of the most common forms of investing money, which is usually used only by professional investors. Buying assets in crisis enterprises can be a very profitable activity, but only if the buyer understands the operation of crisis assets and is able to improve the situation for the better. Below we will consider the advantages of buying assets in crisis enterprises, and determine what opportunities this opens up for investors.

Why is it worth buying assets of enterprises in crisis?

Before answering this question, we must highlight several features of the assets of enterprises in crisis. Their most striking difference from the assets of ordinary enterprises is the price. If it is in crisis, it means that it does not bring profit to the owner or even brings losses. Of course, it will be simply impossible to sell the company at the normal price, because no one wants to buy assets at a loss. In order to get at least some, he lowers the value of his company (if we are talking about a joint-stock company, then the prices of its shares fall "by themselves"). Consequently, it can buy back the assets of the company for a relatively small fee. He buys assets that are capable of generating income, but at the moment are immersed in a crisis.

Where do you get the assets? How to earn money? and Where can I find business ideas?

Not everyone who strives to make a million earns it, but those who do not strive will never earn it. The basic tenet of how to get rich is that wealth is the result of action, not knowledge. A rich person is a person with an income opportunity. That is, in a broad sense, this is what brings you profit, and not necessarily only monetary. The actions of those who strive to get rich (and this is exactly what they should strive for) should be aimed at increasing the quantity and quality of their assets.

Where do you get the assets? How to make money and where to find business ideas? There are two options: you can buy them, you can start creating them. There are also rare cases, such as inheritance, but we will not consider them due to their uniqueness.

To buy an asset, you need money. And more often than not, a lot. This means that in order to get rich, you must already be so. It turns out a vicious circle. What if there is no money? Then the necessary must be created. You cannot create assets or figure out how to get rich without controlling your money. You should constantly monitor your income and expenses, and spend less in each month than you earn. You can also borrow funds. For example, I already wrote about starting a business.

The rest of the funds should be invested, for example, open a deposit in a bank, purchase securities, etc. This stock cannot be spent on buying a TV, car, or on vacation. This is your stock - the beginning and basis of future wealth. You need to start such actions even if you have a small income. Keeping track of this will allow you to develop a good money management habit.

Goal setting is also very important - it's a very powerful tool. A correctly set goal, also approved in writing, has the ability to come true. Therefore, be sure to set yourself a clear goal and write it down. But what is “correct target”? This is the goal from which it is clear what needs to be done. For example, finding 5 new customers a day is a goal, but buying a car or increasing income by $ 1000 per month is a wish. Wishes are always the first to come to mind, but here you need to understand what goals to set for yourself so that these wishes can come true.

We have determined how to do this. But what to do? Where to start without any assets. Here the Internet can come to the rescue, its advantage is that it can always be at hand and available at any time of the day. But remember that there is no freebie on the World Wide Web and is not expected, although many people understand this when they go a long and difficult path, meeting all kinds of scams and pyramids on their way.

So where to start your online career? How to get rich? Where to get business ideas?

There are a lot of options, but for each his own. First, analyze your potential, and the availability of free time. The availability of free time is important at first for making money online, since at the start, working on the Internet takes a lot of time. Small free funds in the form of web money will be a good help, although this item is not required, but it can speed up your career.

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An asset is everything that is capable of generating financial resources. And the liability, respectively, is all that takes this money away. As many economists calculate, to get rich you need to get rid of liabilities and buy assets.

Yes, this is a simple formula, but if you figure it out, then it is.

Many people who are not accustomed to the economic topic quite often confuse these concepts, but if you look at it, it is not at all difficult to understand their differences, since these are completely opposite definitions.

To answer the question of how to buy assets, you need to realize for what purpose they need to be attracted to yourself, and on the contrary, move away from liabilities as far as possible.

In simple words, it is possible to say that an asset is the generation of a cash flow, in other words, the sale of what you have.

What is possible as an asset?

The following things can act as an asset:

• Bank deposit;
• Leased property;
• Stock;
• Other items that are rented out for profit can be cars, individual items, clothing.

But the apartment and the car where you live is a liability. since you invest in these things yourself, take care of them and spend money on their maintenance. And, for example, if you work in a taxi on your car, then it acts as an asset.

A liability is something that can take money away.

A couple of tips on how to buy assets will be outlined below. If, however, you have chosen real estate as an asset, it is more optimal if it will be foreign assets, from which it is possible to take a larger income. It is only necessary to think wisely about the choice of the country; one should not forget that it must first of all be economically developed.

If you learn everything from you, then in a year it is possible to acquire rental income of up to thirty percent.

If you do not have enough money to purchase housing, then it is possible to buy it on credit, cooperating with banks of second countries, in practice it shows that in that place there are more successful offers for clients. But if this option does not suit you, then it is possible to buy a property under construction, and at the time when the time comes, it is profitable to sell it.

Shares of developing companies will bring good income, it is only necessary to first study this area of ​​the market.

If you want to work with assets, but do not have the opportunity to buy them, you need to start saving for them. Each salary must be set aside ten percent to invest the assets. At first glance, this may not seem profitable, but in practice it brings good income.

It is necessary not to forget that only those who invest huge funds in them will be able to get huge money on assets.