Answer Posted / r.sivaraman

The difference between current assets and fixed assets as
follows:

Current assets are flexible in nature, easy to encashable
and floting money to company whereas

Fixed assets are Fixed in nature in other words non-moving
assets, not easy to encash, regularly depreciated.

Classification:

Current assets:

Cash - at hand and at bank
Inventories
Sundry Debtors
Advance and Deposits

Fixed Assets:

Land and Building
Furniture and Fittings
Tools and tackles
Plant and Machinery
Computer ( including assessories and UPS)

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