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Ans - TRUE
Assets are property of business and business uses it to earn revenue. They can be Current assets like Debtors, Stock, Cash in hand etc and they can be Long term assets also known as Fixed assets like Land, Plant & Machinery, Furniture etc. Being the property of business, it controls assets in order to run it's business, meet its expenses and earn revenue so that it can survive. Assets are not acquired freely, business needs to spend its resources to acquire them depending on its needs. So yes assets has value and is also under ownership and control of business
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