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Financing 5.3. Annual Financial Statement and Ratio Analysis Financial Accounting - Where's the Money?

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Presentation on theme: "Financing 5.3. Annual Financial Statement and Ratio Analysis Financial Accounting - Where's the Money?"— Presentation transcript:

1 Financing 5.3. Annual Financial Statement and Ratio Analysis Financial Accounting - Where's the Money?

2 Financing = «Search of Money» Financial Accounting - Where's the Money? Method of financing internal / external financing Equity financing internal / external financing Self-financing internal financing Equity investment external financing Debt financing external financing short-term (up to 1 year) external financing long-term (over 1 year) external financing Liquefaction financing  internal/external financing  Liquefaction financing (Verflüssigungsfinanzierung) can be Sale of assets (external financing) or Depreciation back flow (internal financing)

3 Some important points to be aware of  Source of money: Where does the money come from?  Maturity: How long is the money available?  Conditions: How much is the interest rate, terms of repayment etc.  Reason: Why does the company need money? Investments, losses etc. Financial Accounting - Where's the money?

4 Video links  ROE http://www.investopedia.com/video/play/return-on- equity#axzz1ZRvi8skuhttp://www.investopedia.com/video/play/return-on- equity#axzz1ZRvi8sku  ROA http://www.investopedia.com/video/play/return-on- assets#axzz1ZRvi8skuhttp://www.investopedia.com/video/play/return-on- assets#axzz1ZRvi8sku  ROI http://www.investopedia.com/video/play/return-on-investment- basics#axzz1ZRvi8skuhttp://www.investopedia.com/video/play/return-on-investment- basics#axzz1ZRvi8sku Financial Accounting - Where's the money?

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