Balance Sheet Debt and Equity (RHS) What we owe Point in Time

Slides:

Advertisements

Similar presentations

2-1 CHAPTER 3 Financial Statements and Cash Flows Income statement Balance sheet Statement of cash flows Free Cash Flow (FCF)

Advertisements

4-1 CHAPTER 4 Analysis of Financial Statements Ratio Analysis Du Pont system Effects of improving ratios Limitations of ratio analysis Qualitative factors.

Financial Statements, Cash Flow, and Taxes

4-1 Any Questions V. 4-2 Analysis of Financial Statements Welcome Back! No TVM…..I promise! Green = Balance Sheet Blue = Income Statement.

4-1 Balance Sheet: Assets Cash A/R Inventories Total CA Gross FA Less: Dep. Net FA Total Assets , ,160 1,287,360 1,926,802 1,202, ,160.

Petty Cash Balance Sheet Debit Current Asset. Loss on Plant Asset Income Statement Debit Other Expense.

2-1 CHAPTER 2 Financial Statements, Cash Flow, and Taxes Balance sheet Income statement Statement of cash flows Accounting income vs. cash flow MVA and.

3-1 CHAPTER 3 Financial Statements, Cash Flow, and Taxes Balance sheet Income statement Statement of cash flows Accounting income vs. cash flow EVA Federal.

Accounting Processes IS 484.

2-1 CHAPTER 2 Financial Statements, Cash Flow, and Taxes Balance sheet Income statement Statement of cash flows Accounting income vs. cash flow MVA and.

Chapter 3. SALES SALES - Cost of Goods Sold GROSS PROFIT GROSS PROFIT - Operating Expenses OPERATING INCOME (EBIT) OPERATING INCOME (EBIT) - Interest.

McClaren Corporation Income Statement For the Year Ended June 30, 2008 Revenue Sale Revenue $100,000 Sale Revenue $100,000 Total Sales Revenue 100,000.

Sources and Uses of Funds Analysis (Comparative Balance Sheet Analysis)

CHAPTER 3 Financial Statements, Cash Flow, and Taxes

Problem Info for 2013 Sales increase by 10% Share outstanding 100K Dividend payout maintain= 2012 (108000/180000=60%) Operating cost/ sales reduce.

The Statement of Cash Flows Cash, liquidity, and the cash flow cycle The cash flow statement preparing a cash flow statement –It’s as easy as 1,2,3.

Financial Statements Income statement Balance sheet Statement of Retained Earnings Statement of cash flows. Analysis of Financial Statements CHAPTER 4.

1 Chapter 3 Financial Statements, Cash Flow, and Taxes.

6 - 1 Income statement Balance sheet Statement of cash flows Financial Statement.

Glorian Portrait Studios, Incorporated Balance Sheet May 31, 2007.

COMPANY LOGO An Overview of Financial Performance.

3-1 CHAPTER 3 Analysis of Financial Statements. 3-2 Balance Sheet: Assets Cash A/R Inventories Total CA Gross FA Less: Dep. Net FA Total Assets ,282.

Chart of Accounts.

2 - 1 Balance Sheet is “Stock” (as of) Other Statements are “Flow” (through time) When analyzing, keep “unusual events” in mind” NOTES.

Copyright © 2006 Pearson Addison-Wesley. All rights reserved. 9-1 Chapter (2) Financial Statements, Cash Flow.

3-1 CHAPTER 3 Financial Statements, Cash Flow, and Taxes Key Financial Statements Balance sheet Income statements Statement of retained earnings Statement.

2 - 1 Cash Flows by area Most numbers derived from changes in Balance Sheet Accounts Focuses on Sources and Uses of Funds Period of Time Relatively Recent.

ACC 113 – Seminar Accrual Accounting Concepts. Accrual Accounting Transactions are recorded as they occur and thus affect the accounting equation (assets,

Copyright  2005 by Thomson Learning, Inc. Chapter 1 The Role of Working Capital Sales A /R Cash Inv.

3-1 Unit 3 Financial Statements and ratios Key Financial Statements Balance sheet Income statements Statement of cash flows Statement of retained earnings.

Finance Chapter 2 Financial statements. Financial statements & reports  Annual report—a report issued once a year by a corporation to its stockholders,

PREPARE THE FOUR FINANCIAL STATEMENTS 1. INCOME STATEMENT 2. RETAINED EARNINGS STATEMENT 3. BALANCE SHEET 4. CASH FLOW STATEMENT.

The Jigsaw Company An SLH Presentation. Agenda The Jigsaw Company supplies products and services to people world-wide. This presentation provides an overview.

Chapter 2 Financial Statements, Cash Flow, and Taxes 1.

Chapter 5 Private-Sector Accounting C H A P T E R 5.

ACCT 212 Week 1 to 7 All Discussion Questions Check this A+ tutorial guideline at

Financial Statements – Balance Sheet

Cash Flow Statement Dr. Craig Ruff Department of Finance

CHAPTER 4 Analysis of Financial Statements

Balance sheet accounts

Chapter (2) Financial Statements, Cash Flow

Building Financial Statements

Because it is not really a 201 class.

Balance Sheet Classifications

The Accounting Cycle: Step 4

FINANCIAL PERFORMANCE

Financial Statements, Cash Flow, and Taxes

A firm which does not pay dividends can be valued by discounting all its FREE CASH FLOWS by its WACC Free Cash Flows = the cash flows actually available.

Financial Analysis – Part 1

Financial Statements, Cash Flow, and Taxes

Analysis of Financial Statements

Income Statement Period of Time Accrual Accounting

Final Accounts Ms. Zucchero.

CHAPTER 3 Financial Statements, Cash Flow, and Taxes

BALANCE SHEET COLUMNS OF A WORK SHEET

Building Financial Statements

FINANCIAL PERFORMANCE

Financial Analysis Quick ratio: ($22,000+ $41,500)/

Intro to Financial Management

Chapter 1 The Role of Working Capital

BUSINESS HIGH SCHOOL-ACCOUNTING I

FINANCIAL PERFORMANCE

Income Statement.

CHAPTER 3 Financial Statements, Cash Flow, and Taxes

FINANCIAL PERFORMANCE

Introduction & Terminology

Financial Statements, Cash Flow, and Taxes

Financial Statements: Basic Concepts and Comprehensive Analysis

Simpson Company experienced the following events during Year 1.

Building Financial Statements

Presentation transcript:

Balance Sheet Debt and Equity (RHS) What we owe Point in Time Assets (LHS) What we own Debt and Equity (RHS) What we owe Point in Time Accural Accounting Matching of Revenues with Expenses

Organization of Balance Sheets Assets (LHS) and Claims on assets (RHS) From Top to Bottom: Liquid to Less Liquid Short Term to Long Term Operations and Support of Operations

Balance Sheets: Assets 1998 1997 Cash 7,282 9,000 Short-term inv. 0 48,600 AR 632,160 351,200 Inventories 1,287,360 715,200 Total CA 1,926,802 1,124,000 Gross FA 1,202,950 491,000 Less: Depr. 263,160 146,200 Net FA 939,790 344,800 Total assets 2,866,592 1,468,800

Liabilities and Equity 1998 1997 Accts payable 524,160 145,600 Notes payable 720,000 200,000 Accruals 489,600 136,000 Total CL 1,733,760 481,600 Long-term debt 1,000,000 323,432 Common stock 460,000 460,000 Retained earnings (327,168) 203,768 Total equity 132,832 663,768 Total L&E 2,866,592 1,468,800

Got questions? Get answers!! Email: Voicemail: (404) 651-2691 chodges@gsu.edu Electronic Bulletin Board: http://www.voy.com/4032 2