List of Current Assets

Current assets refers to those assets which can converted into cash within 12 months, there are no set convention as far as current assets are concerned the same can be a current asset for one company and fixed asset for other company. However there are assets which are most of the time treated as current assets by majority of companies, given below is the list of current assets –

  1. Cash available with company
  2. Bank balance of the company
  3. Debtors of the company after deducting provision for bad debts.
  4. Bills receivables or accounts receivables
  5. Short term investments of the company
  6. Prepaid expenses paid by the company
  7. Stock of goods available with the company (which are expected to be sold within a year).


  1. sane says:

    i get the exact thing which i wanted

  2. John says:

    Perfect site…..i rlly need it

  3. Lavanya says:

    Thank you so much.

  4. maithri says:

    thank you.if you dont mind please post a big list of current asstes

  5. Nrusingha says:

    Thank You So much :-)

  6. shubham jhawar says:

    If only investment is given,then it is counted in current asset or not?

  7. zahir says:

    I don’t understand about Short term investments of the company

    And Prepaid expenses paid by the company. Can you explain it more?

    • muhammad shoaib says:

      prepaid expenses are those which are paid in advance like rent paid in advance..etc. short term investment refers to investments for less then one year. money market is a suitable example for short term invest.

  8. raj says:

    pls list out the current asset in detail

  9. sanket says:

    advance income tax
    is it comes in current asstes????

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