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Module2
(a)FinancialReporting
(b)AnalysisofFinancial Statements
TBS980
InternationalFinancialManagement1
OUTLINEBalanceSheetIncomeStatementPrice/EarningsRatioCashFlowStatement-5elementsofaccounts-accrualaccounting-accountingconcepts-auditing2
FinancialStatementsBalanceSheet(alsosometimesreferredtoasStatementofFinancialPosition)reportsfinancialpositionofabusinessataspecificpointintime.
IncomeStatement(previouslyknownasProfitLossStatementorsometimesStatementofFinancialPerformance)reportsresultsofearningactivitiesforaspecifictimeperiod.
CashFlowStatementreportscashinflowsandoutflowsfromoperatingandotheractivitiesoverareportingperiod.3
BalanceSheetABalanceSheetshowswhatafirmownsandwhatitowesRememberALOE!Assets=Liabilities+Owners’Equity4
AccountingEquationAssets = Liabilities +Owners’EquityServicepotentialorfutureeconomicbenefitscontrolledbyentityasresultofpasttransactionsorothereventsFuturesacrificesofservicepotentialorfutureeconomicbenefitsthatanentityispresentlyobligedtomakeasaresultofpasttransactionsorothereventsResidualinterestofowner/sintheassets(lessliabilities)oftheentitylandbuildingsequipmentaccounts receivablepatentsaccountspayablemortgagespayablewagessalariespayableNetassetsProprietorshipCapital5
BalanceSheetASSETSCashatbank $16780Accountsreceivable5930Repairsupplies 4870Repairequipment 36900Land 20000Building 85000 $169480LIABILITIESAccountspayable$6920Mortgagepayable67000 $73920 OWNER’SEQUITYMBrady,Capital95560 $169480 AcmeAutoRepairs
BalanceSheet
Asat30June20X16
SpecimenCompanyLtd
BalanceSheet
Asat31December20X1 20X120X0 CurrentAssets X X
Non-currentAssets X X
TotalAssets X XCurrentLiabilities X X
Non-currentL
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