the balance sheet and statement of cash flows

The balance sheet and statement of cash flows

"Agriculture is a business. Farming without a financial motive is gardening."

In this presentation we will talk about some basic definitions associated with accounting

Financial statements are essential

A balance sheet is:

Balance sheet

Balance sheet

Why do you need a Balance sheet?

Why do you need a Balance sheet?

Balance sheet

Assets

Assets

Current assets

Current Asset Valuation

Some examples on how to value some assets:

Non-current assets

Non-current asset valuation

Liabilities

Current liabilities

Non-current liabilities

Intermediate assets and liabilities

Owner equity

Net equity

Changes in owner equity

Equation of the balance sheet

Liquidity

Current ratio

Current ratio

Working capital

Debt structure

Solvency Ratios

Equity-to-asset ratio

Debt:equity or Leverage ratio

Debt-to-asset ratio

Balance sheet: classification

Other types of ratios

Balance sheet: limitations

What do these ratios mean?

The statement of cash flows

Cash Flow Statement

Developing cash flow statement

Developing cash flow statement

Cash inflow and outflows

Cash inflows

Cash inflows

Cash inflows

Cash outflows

Cash Outflows

Cash Outflows

Importance of cash flow statement

Summary

Summary

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