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Answers.comÂ® is making the world better one answer at a time. The group of accounts that is comprised of only assets are prepaid expenses. Money can be owed on such things as buildings and other equipment.
There are two main types of assets: current assets and non-current assets. Current assets are likely to be used up or converted into cash within one business cycle - usually treated as twelve months. Three very important current asset items found on the balance sheet are: cash, inventories and accounts receivables.