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Assets and Liabilities by Mayank Mishra
Assets and liabilities
Introduction
You guys might have always heard this term asset and liabilities and you always have a reason to escape yourself from these important topics.
Some of you say this belongs to commerce so we have no idea about it.
Some of you say you forget that.
Some of you normally say I don't know about this.
And I believe that there is no mistake from your side.
As our education system is classified and limited to their boundaries.
The financial literacy rate is very low here; only 24% of the entire population is financially literate and the rest, which is about 76 %, is still financially illiterate.
Assets
In very simple terms assets are things which I own or which belong to us if it is in a business.
Asset could be anything like car, building, land, my cash,
Copyrights, my investment in shares, etc.
These assets are further more divided into tangible and intangible assets.
Tangible assets are assets which can we see and touch.
And intangible assets are those which we cannot touch like copyrights, trademark, patents, goodwill these are the assets but we cannot touch them.
Tangible assets includes like current assets and noncurrent assets.
As the name suggests current assets are those assets which can be used within the period of one year.
Like cash ,inventory, stock, bills receivable etc.
While non current assets are those which will continue for more than one year. Like land, building, car etc.
We cannot finish them in the period of one year so it comes under non current assets.
Liabilities
In simple terms, liability is whatever I owe is part of my liabilities.
Anything which I need to pay or I am liable to others is my liabilities.
Liabilities could be loan, creditors, borrowings , outstanding expenses etc..
Liabilities same divided into two parts like current liabilities and noncurrent liabilities.
Current liabilities are those for which we are liable for one year of time. Like short term loans, borrowings for short term, outstanding expenses, etc
Non current liabilities are those for which we are liable for more than one year. like long term borrowings, long term loan..etc.. -
Biology - Cell: The Basic Functional Unit Of Life by Abhishek Lakhera
Cell: The Unit Of Life
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"Cell is the fundamental structural and functional unit of all living organisms". Amoeba is capable of independent existence and also performing the essential functions of life. Cells are the life-supporting chambers which have such a special environment. A living cell keeps its chemical composition steady within its boundary. This condition is known as Homeostasis.
CELL BIOLOGY
The biological science which deals with the study of structure, function, molecular organization, growth, reproduction and genetics of the cells, is called cytology or cell biology.
A cell biologists generally describe fundamental processes common to all cells.
Cell biology has been studied by the following three avenues:
Classical cytology – dealt with only the light microscopically visible structure of the cell.
Cell physiology – studied biochemistry, biophysics, and functions of the cell.
Cell biology – interpreted the cell in terms of molecules (macromolecules such as nucleic acids and proteins).
Further growth and development of cell biology are intimately associated with the development of optical lenses and their combination are called compound microscopes (Gr. mikros = small; skopein = to see). -
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