Presentation is loading. Please wait.

Presentation is loading. Please wait.

Balance sheet as at 01/04/11 $000$000$000 Fixed assets 500 Current assets: Stock 50 Debtors 150 Cash 100 300.

Published byBrice Wade Modified over 9 years ago

Similar presentations

Presentation on theme: "Balance sheet as at 01/04/11 $000$000$000 Fixed assets 500 Current assets: Stock 50 Debtors 150 Cash 100 300."— Presentation transcript:

1 Balance sheet as at 01/04/11 $000$000$000 Fixed assets 500 Current assets: Stock 50 Debtors 150 Cash 100 300

2 Less current liabilities: Creditors 140 Bank overdraft 20 160 Working capital or – net current asset [300-160] 140 Net assets 640

3 Represented by: Shareholders’ fund (owners’ equity) Share capital 250 Reserves: retained profit 190 440

4 Long term liabilities: Debentures 150 Bank loan 50 200 Capital employed 640 Net Assets = Capital employed: the two parts MUST always balance. Remember, a balance sheet shows what a company owns (assets), what it owes (liabilities) and where the company got its money (capital) from at a given date.

Download ppt "Balance sheet as at 01/04/11 $000$000$000 Fixed assets 500 Current assets: Stock 50 Debtors 150 Cash 100 300."

Similar presentations

FINANCE HIGHER BUSINESS MANAGEMENT UNIT 3. IMPORTANCE OF FINANCE Ensures that there are enough funds available to get the resources needed to meet objectives.

FINANCE HIGHER BUSINESS MANAGEMENT UNIT 3. IMPORTANCE OF FINANCE Ensures that there are enough funds available to get the resources needed to meet objectives.
The Balance Sheet. Lesson Aims: To understand what the balance is used for and who uses it To understand what information is used to make a balance sheet.

The Balance Sheet. Lesson Aims: To understand what the balance is used for and who uses it To understand what information is used to make a balance sheet.
UNIT 1A A LOT TO LEARN PERSONAL BALANCE SHEETS. Unit 1A – PERSONAL BALANCE SHEETS A LOT TO LEARN We all possess things of value, some of which we keep.

UNIT 1A A LOT TO LEARN PERSONAL BALANCE SHEETS. Unit 1A – PERSONAL BALANCE SHEETS A LOT TO LEARN We all possess things of value, some of which we keep.
Double Entry System DR CR.

Double Entry System DR CR.
Calculating Liquidity. What is liquidity? liquidity means how much money the firm has to spend and invest. The higher the liquidity, the more cash or.

Calculating Liquidity. What is liquidity? liquidity means how much money the firm has to spend and invest. The higher the liquidity, the more cash or.
Terms on the Balance Sheet – Definitions and Issues Nursery Management Understanding and Managing Finance.

Terms on the Balance Sheet – Definitions and Issues Nursery Management Understanding and Managing Finance.
This test consists of 10 questions designed to test your understanding of the structure of and ability to simply analyse a Balance sheet. The links provide.

This test consists of 10 questions designed to test your understanding of the structure of and ability to simply analyse a Balance sheet. The links provide.
Balance Sheets Assets = Liabilities + Owner’s Equity.

Balance Sheets Assets = Liabilities + Owner’s Equity.
It is a sheet produced at the end of a financial year stating a summary of a firms assets, liabilities and capital. What is a balance sheet? Assets being.

It is a sheet produced at the end of a financial year stating a summary of a firms assets, liabilities and capital. What is a balance sheet? Assets being.
MODULE 4 RATIO ANALYSIS A2 Marketing and Accounting and Finance Gearing.

MODULE 4 RATIO ANALYSIS A2 Marketing and Accounting and Finance Gearing.
Reading a Balance Sheet And an Income and Expense Statement And a Cash Flow Analysis Viv Grigg, some txt from Ankush85.

Reading a Balance Sheet And an Income and Expense Statement And a Cash Flow Analysis Viv Grigg, some txt from Ankush85.
Calculating Return on Capital Employed (ROCE)

Calculating Return on Capital Employed (ROCE)
3. 24 Understanding a balance sheet. 3.24 Aims and Objectives Part 2 Basic principles of a balance sheet  Most businesses borrow money to help them to.

3. 24 Understanding a balance sheet Aims and Objectives Part 2 Basic principles of a balance sheet  Most businesses borrow money to help them to.
B ALANCE S HEETS. W HAT YOU NEED TO K NOW A balance sheet is an accounting state that shows an organization's assets and liabilities at a particular point.

B ALANCE S HEETS. W HAT YOU NEED TO K NOW A balance sheet is an accounting state that shows an organization's assets and liabilities at a particular point.
OCR Level 3 Cambridge Technicals in Business Unit 4: Business Accounting Layout of a Balance Sheet.

OCR Level 3 Cambridge Technicals in Business Unit 4: Business Accounting Layout of a Balance Sheet.
L.O To construct a balance sheet with information given

L.O To construct a balance sheet with information given
The Balance Sheet A2 Business Studies.

The Balance Sheet A2 Business Studies.
The balance sheet Fred Wenstøp. 2 Assets Things owned by the business 100 Liabilities Amounts owed by the business 100 Assets Where money is spent 100.

The balance sheet Fred Wenstøp. 2 Assets Things owned by the business 100 Liabilities Amounts owed by the business 100 Assets Where money is spent 100.
2 main types of accounting formally records, summarises and reports the transactions of the business.  Financial accounting: formally records, summarises.

2 main types of accounting formally records, summarises and reports the transactions of the business.  Financial accounting: formally records, summarises.
FINANCIAL STATEMENTS ANALYSIS

FINANCIAL STATEMENTS ANALYSIS

Similar presentations

Ads by Google