Balance Sheet and Statement of Cash Flows参考.ppt

Learning Objectives Explain the uses and limitations of a balance sheet. Identify the major classifications of the balance sheet. Prepare a classified balance sheet using the report and account formats. Indicate the purpose of the statement of cash flows. Identify the content of the statement of cash flows. Prepare a statement of cash flows. Understand the usefulness of the statement of cash flows. Determine which balance sheet information requires supplemental disclosure. Describe the major disclosure techniques for the balance sheet. Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Classification in the Balance Sheet Classification in the Balance Sheet Balance Sheet – “Current Assets” Balance Sheet – “Current Assets” Balance Sheet – “Current Assets” Balance Sheet – “Current Assets” Balance Sheet – “Current Assets” Balance Sheet – “Current Assets” Balance Sheet – “Current Assets” Balance Sheet – “Current Assets” Payment of cash, that is recorded as an asset because service or benefit will be received in the future. Balance Sheet – “Current Assets” Balance Sheet – “Current Assets” Classification in the Balance Sheet Balance Sheet – “Noncurrent Assets” Balance Sheet – “Noncurrent Assets” Balance Sheet – “Noncurrent Assets” Balance Sheet – “Noncurrent Assets” Balance Sheet – “Noncurrent Assets” Balance Sheet – “Noncurrent Assets” Balance Sheet – “Noncurrent Assets” Balance Sheet – “Noncurrent Assets” Balance Sheet – “Noncurrent Assets” Balance Sheet – “Noncurrent Assets” Balance Sheet – “Noncurrent Assets” Balance Sheet – “Noncurrent Assets” Balance Sheet – “Noncurrent Assets” Balance Sheet – “Noncurrent Assets” Classification in the Balance Sheet Classification in the Balance Sheet Classification in the Balance Sheet Balance Sheet – “Long-Term Liabilities” Balance Sheet – “Long-Term Liabilities” Balance Sheet – “Owner’s Equity” Balance Sheet – “Owner’s Equity” Classification in the Balance Sheet Balance Sheet Format Balance Sheet Format Balance