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in this video you are going to learn asset accounts asset account records monetary information about resources or assets owned by a company it is a general ledger account used to sort and store the debit and credit amounts from a companys transactions involving the companys resources the asset account increases with the amount of the assets that the owner brought into the business asset accounts are referred to as permanent or real accounts since the balances in the asset accounts will be summarized and reported on the companys balance sheet the ending balances in these accounts roll forward into the beginning balances for the following year changes in asset values on the books of a company have to reflect in either the profit and loss statement or the cash flow statement some examples of asset accounts include cash accounts receivable inventory prepaid expenses investments buildings equipment vehicles goodwill and many more list of asset accounts 1. cash 2. short-term investments
