Your cash assets include all monies in your bank account(s) and at home or on your person. Any interest you have received at the bank is haram and must not be included.

Most scholars are of the opinion that zakat should be paid on all gold and silver jewellery, whether it is worn or not, and even if it is owned by a man (who isn't permitted to wear gold jewellery).

Any property other than your home must be considered for zakat. If you are in the business of buying and then selling properties when they appreciate in value, then zakat is due on the current resale value of these properties. However, If you are in the business of letting properties (rather than buying and selling them), then zakat is due on savings made from this rental income only.

Zakat must be paid on the amount of your pension that you have contributed (voluntary contributions) within your zakat year, but not on the portion paid by your employer.

If you don't intend to sell the shares, then zakat is due on dividends you earn from them. However, if you are buying and selling shares, then zakat is due on their current market value.

The return on cash investments / bonds tends to be 'fixed-interest' and as such no zakat is due on this haram income. But zakat must still be paid on the initial sum invested.

If you are owed any debts, and you believe the debt can be recovered on demand, add it here. However, if there is any doubt about when and if you will recover the debt, do not include it here -- but include it in the year you actually receive it, and pay zakat for all previous years that the debt was outstanding. If you have already received some of the debt, then zakat is due on this received amount.

Add the total value of: cash in tills and at bank + stock for sale (current sale value) + raw materials (value at cost).

Any unpaid rent, house payments, utility bills or money that you owe etc., that are due or overdue should be excluded.