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An asset is something that an entity owns, benefits from, or can expect future economic benefits such as generating income. It can be fixed and tangible such as PPE, current such as cash and intangible such as copyrights.
A liability is any financial debts or obligations that are generally considered as claims on the company's assets. It can be current such as accounts payables and noncurrent such as bonds payables.
A balance sheet is a statement that reports the company's assets, liabilities and shareholders' equity for a specific period of time on a particular date. It reveals the financial position and health of the company.
A ledger is a principal book of accounts where all account entries are maintained in monetary terms and defined as credit or debit balances.
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