Harta – Asset

Penggolongan Harta Berdasarkan Tingkat Likuiditas
a. Harta Lancar
1) kas
2) surat-surat berharga
3) Piutang wesel
4) piutang usaha
5) beban-beban yang dibayar di muka
6) pendaPatan Yang akan diterima
7) persediaan-Persediaan

b. Harta Tetap

1) Harta Tetap Berwujud
a) tanah
b) bangunan
c) Peralatan
d) kendaraan

2) HartaTetap Tak Berwujud
a) hak cipta
b) hak paten
c) merk dagang
d) goodwill

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