Introduction to Financial Statements

فهرست عناوین اصلی در این پاورپوینت

فهرست عناوین اصلی در این پاورپوینت

● Introduction to Financial Statements
● Study Objectives
● #1 Forms of Business Organization
● Sole Proprietorship
● Partnership
● Corporation
● #2 Users of Financial Information
Internal
● Users of Financial Information
Internal Users Ask?
● Users of Financial Information
External
● Users of Financial Information
External Users Ask?
● #3 Types of Business Activity
● Financing Activities
● Investing Activities
● Operating Activities
● #4 Describe Content and Purpose of Financial Statements
● Income Statement
● Retained Earnings Statement
● Balance Sheet
● Statement of Cash Flows
● Assets
● Liabilities
● Stockholders’ Equity
● Basic Accounting Equation
● #6 Components that Supplement the Financial Statements in an Annual Report
● Management’s Discussion and Analysis covers three items:
● Management’s Discussion and Analysis
● Notes to Financial Statements
● Auditor’s Report
● Monetary Unit Assumption
● Economic Entity Assumption
● Time Period Assumption
● Going Concern Assumption
● Cost Principle
● Full Disclosure Principle
● Do It Problem: CSU Corporation
● CSU CORPORATION
Balance Sheet
December 31, 2005

نوع زبان: انگلیسی حجم: 1.1 مگا بایت
نوع فایل: اسلاید پاورپوینت تعداد اسلایدها: 55 صفحه
سطح مطلب: نامشخص پسوند فایل: ppt
گروه موضوعی: زمان استخراج مطلب: 2019/06/16 12:17:03

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عبارات مهم استفاده شده در این مطلب

عبارات مهم استفاده شده در این مطلب

statement, expense, revenue, income, cash, corporation, csu, ., retain, earnings, financial, business, payable,

توجه: این مطلب در تاریخ 2019/06/16 12:17:03 به صورت خودکار از فضای وب آشکار توسط موتور جستجوی پاورپوینت جمع آوری شده است و در صورت اعلام عدم رضایت تهیه کننده ی آن، طبق قوانین سایت از روی وب گاه حذف خواهد شد. این مطلب از وب سایت زیر استخراج شده است و مسئولیت انتشار آن با منبع اصلی است.

http://staff.uob.edu.bh/files/570172357_files/C1stu.ppt

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عبارات پرتکرار و مهم در این اسلاید عبارتند از: statement, expense, revenue, income, cash, corporation, csu, ., retain, earnings, financial, business, payable,

مشاهده محتوای متنیِ این اسلاید ppt

مشاهده محتوای متنیِ این اسلاید ppt

introduction to financial statements chapter ۱ prepared by carol a. hartley providence college principles of accounting kimmel weygandt kieso study objectives describe the primary forms of business organization. identify the users and uses of accounting information. explain the three principal types of business activity. describe the content and purpose of each of the financial statements. study objectives explain the meaning of assets liabilities and stockholders’ equity and state the basic accounting equation. describe the components that supplement the financial statements in an annual report. ۱ forms of business organization sole proprietorship partnership corporation sole proprietorship business owned by one person simple to establish owner controlled tax advantages owner personally liable financing difficult partnership two or more owners simple to establish shared controlled broader skills resources tax advantages personal liability corporation separate legal entity owned by stockholders easy to transfer ownership greater capital raising potential lower legal liability unfavorable tax treatment ۲ users of financial information internal managers who plan organize and run a business marketing managers production supervisors finance directors company officers users of financial information internal users ask cash to pay bills cost per unit give raises which product is profitable users of financial information external investors others regulatory agencies tax authorities customers labor unions economic planners creditors ۱۲.psd users of financial information external users ask earning enough compare to competition will the company be able to pay bills when due ۳ types of business activity financing investing operating financing activities borrowing creates liabilities bank loans debt securities goods on credit or payables selling stock creates stockholders’ equity investing activities obtaining resources or assets to operate the business land buildings vehicles computers furniture operating activities primary activity of business selling goods providing services manufacturing cost of sales advertising paying employees paying utilities operating activities revenue is generated from sales or services expenses are the cost of doing business if revenue expense net income if revenue expense net loss ۴ describe content and purpose of financial statements accountants communicate with users through four financial statements income statement retained earnings statement balance sheet statement of cash flows income statement reports operating success or failure for a period. summarizes revenues and expenses for period month quarter or year. if revenue expense net income. income statement do this statement first retained earnings statement shows changes in retained earnings for period month quarter or year beginning balance add net income from income statement deduct dividends ending balance retained earnings statement do this statement second balance sheet reports assets and claims to assets. claims of creditors liabilities. claims of owners stockholders’ equity. assets liabilities stockholders’ equity specific date – one point in time balance sheet from retained earnings statement statement of cash flows provides information about cash receipts and cash payments summarizes for period month quarter or year. cash effects of operating investing and financing activities. statement of cash flows where did the cash come from how was cash used during the period what was the change in the cash balance during the period you can’t survive without cash statement of cash flows agrees with balance sheet ۵ explain the meaning of assets liabilities and stockholders’ equity. state the basic accounting equation assets resources owned by the business cash accounts receivable inventories building furniture and fixtures equipment supplies liabilities obligations or debts of business notes payable accounts payable interest payable salaries payable unearned revenue stockholders’ equity ownership claims on assets paid in capital common stock retained earnings basic accounting equation assets liabilities stockholders’ equity ۶ components that supplement the financial statements in an annual report managements discussion and analysis notes to financial statements auditor’s report management’s discussion and analysis covers three items liquidity capital resources results of operations management’s discussion and analysis notes to financial statements explanatory notes and supplementary schedules clarifies information in financial statements expands with additional detail describes accounting policies explains uncertainties and contingencies notes to financial statements auditor’s report certified public accountant – cpa auditor cpa conducts independent examination of financial statements fair representation follow generally accepted accounting principles gaap unqualified opinion auditor’s report monetary unit assumption only what can be expressed in money assumes unit of measure stays constant photodisc getty images economic entity assumption economic events identified with unit separately identified apart from owner time period assumption divide life of business into artificial time periods monthly quarterly yearly going concern assumption divide life of business into artificial time periods monthly quarterly yearly cost principle assets must be recorded at cost verifiable vs. subjective full disclosure principle all circumstances and events that would make a difference to users must be disclosed do it problem csu corporation csu begins on jan. ۱ ۲ ۵ for year ended dec. ۳۱ ۲ ۵ prepare income statement retained earnings statement balance sheet sheet۱ service revenue ۱۷ accounts receivable ۴ accounts payable ۲ building rental expense ۹ notes payable ۵ common stock ۱ retained earnings equipment ۱۶ insurance expense ۱ supplies ۱ ۸ supplies expense ۲ cash ۲ dividends ۶ sheet۲ sheet۳ do it problem csu corporation action step ۱ report the revenues expenses for a period of time income statement sheet۱ service revenue ۱۷ accounts receivable ۴ accounts payable ۲ building rental expense ۹ notes payable ۵ common stock ۱ retained earnings equipment ۱۶ insurance expense ۱ supplies ۱ ۸ supplies expense ۲ cash ۲ dividends ۶ sheet۲ sheet۳ do it problem csu corporation action step ۱ report the revenues expenses for a period of time income statement sheet۱ service revenue ۱۷ accounts receivable ۴ accounts payable ۲ building rental expense ۹ notes payable ۵ common stock ۱ retained earnings equipment ۱۶ insurance expense ۱ supplies ۱ ۸ supplies expense ۲ cash ۲ dividends ۶ sheet۲ sheet۳ do it problem csu corporation csu corporation income statement for the year ended december ۳۱ ۲ ۵ create the heading name of the statement name of the company period of time do it problem csu corporation csu corporation income statement for the year ended december ۳۱ ۲ ۵ revenues service revenue ۱۷ list the revenues use dollar signs to denote u.s. currency do it problem csu corporation csu corporation income statement for the year ended december ۳۱ ۲ ۵ revenues service revenue ۱۷ expenses rent expense ۹ insurance expense ۱ supplies expense ۲ total expenses ۱ ۲ list the expenses underline sub totals do it problem csu corporation csu corporation income statement for the year ended december ۳۱ ۲ ۵ revenues service revenue ۱۷ expenses rent expense ۹ insurance expense ۱ supplies expense ۲ total expenses ۱ ۲ net income ۶ ۸ calculate net income revenues expenses do it problem csu corporation action step ۲ show amounts and causes of changes in retained earnings use net income from income statement dividends sheet۱ service revenue ۱۷ accounts receivable ۴ accounts payable ۲ building rental expense ۹ notes payable ۵ common stock ۱ retained earnings equipment ۱۶ insurance expense ۱ supplies ۱ ۸ supplies expense ۲ cash ۲ dividends ۶ sheet۲ sheet۳ do it problem csu corporation csu corporation retained earnings statement for the year ended december ۳۱ ۲ ۵ retained earnings january ۱ add net income ۶ ۸ ۶ ۸ less dividends ۶ retained earnings dec. ۳۱ ۶ ۸ do it problem csu corporation action step ۳ present assets and claims to those assets at a specific point in time on the balance sheet use ۶ ۸ retained earnings from previous statement sheet۱ service revenue ۱۷ accounts …

کلمات کلیدی پرکاربرد در این اسلاید پاورپوینت: statement, expense, revenue, income, cash, corporation, csu, ., retain, earnings, financial, business, payable,

این فایل پاورپوینت شامل 55 اسلاید و به زبان انگلیسی و حجم آن 1.1 مگا بایت است. نوع قالب فایل ppt بوده که با این لینک قابل دانلود است. این مطلب برگرفته از سایت زیر است و مسئولیت انتشار آن با منبع اصلی می باشد که در تاریخ 2019/06/16 12:17:03 استخراج شده است.

http://staff.uob.edu.bh/files/570172357_files/C1stu.ppt

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