Accounting for IGCSE & O level - Final Statements (Section 11 - No. 15)
What is the calculation for Net Assets in a Statement of Financial Position?
Total Assets - Total Liabilities
Current Assets - Current Liabilities
Total Assets + Total Liabilities
Current Assets + Non-Current Assets
설명
Net Assets are calculated by subtracting total liabilities from total assets, representing the net worth or ownership of the business.