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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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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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