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Accounting Factsheet

The document outlines key financial statements including the Opening Balance Sheet, Income Statement, Cash Flow Statement, and Closing Balance Sheet. It details components such as assets, liabilities, revenue, expenses, and equity, providing a structured view of a company's financial position. Each statement is interconnected, illustrating how changes in one affect the others.

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ABDELOUAHAB ETTAIK
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9 views

Accounting Factsheet

The document outlines key financial statements including the Opening Balance Sheet, Income Statement, Cash Flow Statement, and Closing Balance Sheet. It details components such as assets, liabilities, revenue, expenses, and equity, providing a structured view of a company's financial position. Each statement is interconnected, illustrating how changes in one affect the others.

Uploaded by

ABDELOUAHAB ETTAIK
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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CFI

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Accounting Factsheet

OPENING BALANCE SHEET INCOME STATEMENT CASH FLOW STATEMENT CLOSING BALANCE SHEET

Assets Revenue Operating profit Assets


+ Cash & cash equivalents - Cost of sales + Depreciation/Amortization + Cash & cash equivalents
+ Inventory = Gross profit + Other non-cash charges + Inventory
+ Accounts receivable - Increase in inventory + Accounts receivable
- SG&A expenses
+ Plant, property & equipment - Increase in a/c receivable + Plant, property & equipment
+ Other income
+ Intangible assets + Increase in a/c payable + Intangible assets
- Other expenses
+ Others = Operating cash flow + Others
= Total assets (A) = Earnings before interest & taxes = Total assets (A)
- Net interest paid
+ Interest income
- Tax paid
Liabilities - Interest expenses Liabilities (B)
= Net operating cash flow
+ Accounts payable + Accounts payable
= Earnings before taxes - Capital expenditure
+ Short-term debt + Short-term debt
- Tax - Dividends
+ Long-term debt + Long-term debt
= Net income ± Change in equity
+ Others + Others
- Dividends ± Change in debt
= Total liabilities (B) = Total liabilities
= Change in cash & cash equiv.
Shareholders’ equity (C) [A=B+C) = Retained earnings Shareholders’ equity (C) [A=B+C]

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