For a common person (one who is not involved in livestock or agriculture) all that needs to be taken into account for Zakah calculation is the following:
The amount of cash owned (be it on person, in the bank, or loaned out. This can be money earned or income from additional house, properties etc.) as well as the value of any gold or silver jewelry owned, (necklaces, watches, etc. but not the gems or stones within them), and also, if one is involved in trade, then the value of one’s stock/merchandise at that time constitutes one’s accountable total.