Current assets are the items of value owned by a business that can be quickly converted into cash. Examples of current assets include cash, accounts receivable, inventory and marketable securities. They are important to consider when assessing the financial health of a company because they provide the necessary funds for business operations and investments. Current assets are typically short-term in nature, and must be managed efficiently to ensure the company has sufficient funds to meet its obligations. To get the best out of your current assets, it’s important to ensure you’re making wise investment decisions as well as optimizing available resources.