the balance sheet and statement of cash flows

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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. - PowerPoint PPT Presentation

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Page 1: The balance sheet and statement of cash flows
Page 2: The balance sheet and statement of cash flows

The balance sheet and statement of cash flows

Page 3: The balance sheet and statement of cash flows

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

Page 4: The balance sheet and statement of cash flows

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

Page 5: The balance sheet and statement of cash flows

Financial statements are essential

Page 6: The balance sheet and statement of cash flows

A balance sheet is:

Page 7: The balance sheet and statement of cash flows

Balance sheet

Page 8: The balance sheet and statement of cash flows
Page 9: The balance sheet and statement of cash flows

Balance sheet

Page 10: The balance sheet and statement of cash flows

Why do you need a Balance sheet?

Page 11: The balance sheet and statement of cash flows

Why do you need a Balance sheet?

Page 12: The balance sheet and statement of cash flows

Balance sheet

Page 13: The balance sheet and statement of cash flows

Assets

Page 14: The balance sheet and statement of cash flows

Assets

Page 15: The balance sheet and statement of cash flows

Current assets

Page 16: The balance sheet and statement of cash flows

Current Asset Valuation

Page 17: The balance sheet and statement of cash flows

Some examples on how to value some assets:

Page 18: The balance sheet and statement of cash flows

Non-current assets

Page 19: The balance sheet and statement of cash flows

Non-current asset valuation

Page 20: The balance sheet and statement of cash flows

Liabilities

Page 21: The balance sheet and statement of cash flows

Current liabilities

Page 22: The balance sheet and statement of cash flows

Non-current liabilities

Page 23: The balance sheet and statement of cash flows

Intermediate assets and liabilities

Page 24: The balance sheet and statement of cash flows

Owner equity

Page 25: The balance sheet and statement of cash flows

Net equity

Page 26: The balance sheet and statement of cash flows

Changes in owner equity

Page 27: The balance sheet and statement of cash flows

Equation of the balance sheet

Page 28: The balance sheet and statement of cash flows

Liquidity

Page 29: The balance sheet and statement of cash flows

Current ratio

Page 30: The balance sheet and statement of cash flows

Current ratio

Page 31: The balance sheet and statement of cash flows

Working capital

Page 32: The balance sheet and statement of cash flows

Debt structure

Page 33: The balance sheet and statement of cash flows

Solvency Ratios

Page 34: The balance sheet and statement of cash flows

Equity-to-asset ratio

Page 35: The balance sheet and statement of cash flows

Debt:equity or Leverage ratio

Page 36: The balance sheet and statement of cash flows

Debt-to-asset ratio

Page 37: The balance sheet and statement of cash flows

Balance sheet: classification

Page 38: The balance sheet and statement of cash flows

Other types of ratios

Page 39: The balance sheet and statement of cash flows

Balance sheet: limitations

Page 40: The balance sheet and statement of cash flows

What do these ratios mean?

Page 41: The balance sheet and statement of cash flows

The statement of cash flows

Page 42: The balance sheet and statement of cash flows

Cash Flow Statement

Page 43: The balance sheet and statement of cash flows

Developing cash flow statement

Page 44: The balance sheet and statement of cash flows
Page 45: The balance sheet and statement of cash flows

Developing cash flow statement

Page 46: The balance sheet and statement of cash flows

Cash inflow and outflows

Page 47: The balance sheet and statement of cash flows

Cash inflows

Page 48: The balance sheet and statement of cash flows

Cash inflows

Page 49: The balance sheet and statement of cash flows

Cash inflows

Page 50: The balance sheet and statement of cash flows

Cash outflows

Page 51: The balance sheet and statement of cash flows

Cash Outflows

Page 52: The balance sheet and statement of cash flows

Cash Outflows

Page 53: The balance sheet and statement of cash flows

Importance of cash flow statement

Page 54: The balance sheet and statement of cash flows

Summary

Page 55: The balance sheet and statement of cash flows

Summary

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Page 57: The balance sheet and statement of cash flows
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Page 59: The balance sheet and statement of cash flows

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