Balance sheet

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  • Chapter 4 - Structure of the balance sheet and statement of cash flows. In this chapter you will learn: How balance sheet accounts are measured and classified; how balance sheet information is used; balance sheet terminology and format outside the U.S; how notes aid your understanding of the firm’s accounting policies, subsequent events, and related-party transactions;...

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  • Chapter 1 stressed the importance of financial statements in helping investors and creditors predict future cash flows. The balance sheet, along with accompanying disclosures, provides relevant information useful in helping investors and creditors not only to predict future cash flows, but also to make the related assessments of liquidity and long-term solvency. The purpose of this chapter is to provide an overview of the balance sheet and financial disclosures and to explore how this information is used by decision makers.

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  • Drawings by Phil Hailstone “A uniquely accessible guide - if you only read one book on finance, read this!” Peter Colley, Director of Finance and Membership Services, RAC Motoring Services Ltd “The authors’ wealth of practical experience and understanding of the line manager’s perspective is fully reflected in this clear and readable book.” Ray Jennings, Human Resources Director, Dowty Aerospace

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  • The aim of this text is to explain the meaning and use of the principal accountancy statements,models and activities in business life. The word ‘statements’ includes balance sheets, profit and loss accounts, cash flow statements and budget reports. The word ‘models’is used to mean the exercises of costing, cash flow forecasting, capital expenditure appraising and other modelling which is essential for sound business decision making. The word ‘activities’covers the topics of accounting systems and controls, record keeping (book keeping) and the operation of the budget process.

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  • Describe the purpose of the balance sheet and understand its usefulness and limitations. The Balance Sheet The purpose of the balance sheet is to report a company’s financial position on a particular date. Limitations: The balance sheet does not portray the market value of the entity as a going concern nor its liquidation value. p Resources such as employee skills and reputation are not recorded in the balance sheet. p Usefulness: p The balance sheet describes many of the resources a company has available for generating future cash flows.

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  • Bài giảng Chapter 3: financial statements, cash flow, and taxes presents of balance sheet, income statement, statement of cash flows, accounting income versus cash flow,MVA and EVA, personal taxes, corporate taxes.

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  • Relevant financial information is provided primarily through financial statements and related disclosure notes. Balance Sheet. Income Statement. Statement of Cash Flows. Statement of Shareholders’ Equity.

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  • The purpose of the balance sheet is to report a company’s financial position on a particular date. It is a freeze frame or snapshot of financial position at the end of a particular day marking the end of an accounting period.

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  • Restricted cash is cash that has been set aside for a particular use and is not available for paying current liabilities. Restricted cash is not a current asset, rather it is classified as an investment on the balance sheet. A compensating balance is some specified minimum amount that must be maintained on deposit with a bank that has made a loan to the company.

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  • Depreciation, depletion, and amortization are cost allocation processes. We allocate the cost of the asset to expense over its useful life in some rational and systematic manner. The unused portion of the asset’s cost appears on the balance sheet. We allocate a portion of the cost to expense on the income statement each accounting period.

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  • Generally accepted accounting principles, known as GAAP, require that inventories be carried on the balance sheet at lower-of-cost-or-market. Lower-of-cost-or-market represents a departure from the historical cost concept, but is considered a conservative accounting measure.

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  • Chapter 5 - Understanding balance sheets. This chapter describe the elements of the balance sheet: assets, liabilities, and equity; describe uses and limitations of the balance sheet in financial analysis; describe alternative formats of balance sheet presentation; distinguish between current and noncurrent assets, and current and noncurrent liabilities;…

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  • Chapter 2 - Investing and financing decisions and the balance sheet. After studying this chapter, you should be able to: Define the objective of financial reporting, the elements of the balance sheet, and the related key accounting assumptions and principles; identify what constitutes a business transaction and recognize common balance sheet account titles used in business; Apply transaction analysis to simple business transactions in terms of the accounting model;...

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  • Chapter 4 - Adjustments, financial statements, and the quality of earnings. After studying this chapter, you should be able to: Explain the purpose of a trial balance; explain the purpose of adjustments and analyze the adjustments necessary at the end of the period to update balance sheet and income statement accounts; present an income statement with earnings per share, statement of stockholders' equity, balance sheet, and statement of cash flows; compute and interpret the net profit margin, explain the closing process.

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  • Chapter 17 - The central bank balance sheet and the money supply process. In this chapter, we need to understand how the central bank interacts with the financial system. What is it that central banks buy and sell? What are the assets and liabilities on their balance sheets? How do they control those assets and liabilities, and why might they want to hide them from the public?...

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  • Chapter 7 – Financial assets. The learning objectives for this chapter include: Define financial assets and explain their valuation in the balance sheet, describe the objectives of cash management, explain means of achieving internal control over cash transactions, prepare a bank reconciliation and explain its purpose,...

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  • The main contents of this chapter include all of the following: Balance sheet of commercial banks, assets: uses of funds, bank capital and profitability, off-balance-sheet activities, bank risk, liquidity risk, credit risk, interest rate risk, trading risk, other risks.

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  • In this chapter, students will be able to: Understand the relationship between financial plans and statements, prepare a personal balance sheet, generate a personal income and expense statement, develop a good record-keeping system and use ratios to evaluate personal financial statements, construct a cash budget and use it to monitor and control spending, apply time value of money concepts to put a monetary value on financial goals.

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  • Upon completion of this chapter you should understand: Basic concepts associated with the Income Statement, basic concepts associated with the Balance Sheet, cash flow and cash flow statements, financial statement generation and the accounting equation, other types of financial statements.

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  • This chapter include objectives: Prepare an accounting worksheet and describe its purpose, Prepare a classified balance sheet and explain the major headings, explain why closing entries are recorded in the accounts, Prepare closing entries, prepare a post-closing trial balance, explain the steps in the complete accounting cycle, explain the differences in the accounting cycle for partnerships and corporations.

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