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  • Core Concept: Unit of Financial Statements

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    Roberta Barreca
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    This document provides an overview of key concepts related to financial statements. It discusses analyzing the components of financial statements, with a focus on some specific items, as well as the balance equation. The document also describes drawing up both sides of accounting statements, including balance sheets and profit and loss accounts, and naming the categories and sub-categories for each side in order of decreasing liquidity.

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    MODULE OF FINANCIAL STATEMENTS

    Original Title

    Core Concept

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    This document provides an overview of key concepts related to financial statements. It discusses analyzing the components of financial statements, with a focus on some specific items, as well as the balance equation. The document also describes drawing up both sides of accounting statements, including balance sheets and profit and loss accounts, and naming the categories and sub-categories for each side in order of decreasing liquidity.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    90 views1 page

    Core Concept: Unit of Financial Statements

    Uploaded by

    Roberta Barreca
    This document provides an overview of key concepts related to financial statements. It discusses analyzing the components of financial statements, with a focus on some specific items, as well as the balance equation. The document also describes drawing up both sides of accounting statements, including balance sheets and profit and loss accounts, and naming the categories and sub-categories for each side in order of decreasing liquidity.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    CORE CONCEPT: UNIT OF FINANCIAL STATEMENTS

    MODULE 1: FINANCIAL STATEMENTS

    To foster and deepen students knowledge about Financial Statements through the analysis of its
    components (focus on some items) and of the Balance Equation.
    Understand and use specific lexis related to Financial Statements.
    UNIT 2: FROM THEORY TO PRACTICE
    MODULE 2: FROM THEORY TO PRACTICE

    Draw up both parts of an accounting statement


    - Balance sheets
    - Profit and loss account
    Name the two sides of the statement and show each category and sub-category separately in
    order of decreasing liquidity

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