CAPITAL NATURE GROUP

6. Fixed assets- the assets long life more than one year. These are used in business divided into two categories—

      I.            Tangible assets- the assets have a physical existence.

Ex- building, land, machine, car, furniture etc.

  II.            Intangible assets- the assets not have any physical existence.

Ex- Good wills, Patents and Royalty assets etc.

         Ledger creation-

Path- G.O.T. (gateway of tally) --> a/c info (account info) --> ledgers --> single ledger creation.

7. Investment- it is investment of business capital in shares, bonds, national plans to gain maximum profit is come under investments.

         Ledger creation-

Path- G.O.T. (gateway of tally) --> a/c info (account info) --> ledgers --> single ledger creation.

8. Miscellaneous expenses or miscellaneous expenditure- all those expenses which are used for business when business is not launched called miscellaneous expenses.

         Ledger creation-

Path- G.O.T. (gateway of tally) --> a/c info (account info) --> ledgers --> single ledger creation.

10. Branch and division- in this group we study about company and its branches.

         Ledger creation-

Path- G.O.T. (gateway of tally) --> a/c info (account info) --> ledger --> single ledger creation.