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中山大学会计基本Lesson09—en
Lesson 9 Financial Statements
Task Team of
FUNDAMENTAL ACCOUNTING
School of Business, Sun Yat-sen University
Evaluation only.
Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.
Copyright 2004-2011 Aspose Pty Ltd.
Outlines
A General View of Financial statements
Income statement
Balance sheet
Statement of owners’ equity
A Simple Illustration
Evaluation only.
Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.
Copyright 2004-2011 Aspose Pty Ltd.
Opening Story
Show me the money!
Cuba Gooding Jr. uttered an immortal line in the movie Jerry Maguire, “Show me the money!” Well, that is what financial statements do. They show you the money.
The questions are:
Do they show you where a company’s money came from?
Do they show you where it went, and where it is now.
How accountants make all these ends satisfied?
Evaluation only.
Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.
Copyright 2004-2011 Aspose Pty Ltd.
General View of Financial statements: GAAP
Statement of Financial Position (Balance Sheet).
Income Statement.
Statement of Cash Flows.
Evaluation only.
Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.
Copyright 2004-2011 Aspose Pty Ltd.
General View of Financial statements: Stock vs. Flow
Stock/ resources and obligations at a point in time:
Balance sheet.
Flow/activity over a period of time:
Income statement.
Statement of cash flows.
Evaluation only.
Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.
Copyright 2004-2011 Aspose Pty Ltd.
Financial Statement Objectives
Useful for investment decisions. (All financial statements)
Comprehensible. (All financial statements)
About economic resources and claims on resources (Balance Sheet).
About financial performance during a period (Income Statement).
About cash flows (Statement of Cash Flows).
Evaluation only.
Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.
Copyright 2004-2011 Aspose Pty Ltd.
General View of Financial statements: a Compariso
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