Definition: An asset is anything of value that is owned by an organization or an individual. Examples are cash, computer equipment, and investments. Assets can be any percentage of real property or of personal property that can be liquidated in order to pay debts. Assets are shown on the balance sheet of a company's Annual Statement.
To find keyword content within a course first select the course in the list below and then:
- For courses with page numbers, in the left-side course navigation, select Page Index and navigate to the page.
- For courses with slides, in the course, select Open Course and navigate to the slide using the left-side navigation.
The ERI Distance Learning Center is registered with the National Association
of State Boards of Accountancy (NASBA) as a sponsor of continuing professional
education on the National Registry of CPE Sponsors. State boards of accountancy
have final authority on the acceptance of individual courses for CPE credit.
Complaints regarding registered sponsors may be submitted to the National Registry
of CPE Sponsors through its website: