There are two ways a business can acquire its resources. The first way is through the Capital given by the partners during the establishment phase. The second way is through the Foreign Source provided from outside. Loans from banks and loans from third parties are examples of foreign resources.

The concept of Assets, on the left of The Basic Accounting Equation, consists of the economic and economic values ​​that the business controls. Among these assets, cash and cash equivalents as well as receivables from customers with or without notes are considered Assets. In addition, assets are collected in two groups within themselves. These are Current Assets and Fixed Assets.