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Financial Management Essentials Guide

The document discusses key components of financial statements for businesses. It covers the three main financial statements - the balance sheet, income statement, and cash flow statement. It also discusses various types of financial ratios that can be used to analyze the statements, including leverage, liquidity, profitability, efficiency, and market ratios. The document uses examples from the balance sheet, income statement, and financial ratios to explain the basic elements and purposes of financial statements.

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Ramahadinata Purnabudhiwijaya
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33 views10 pages

Financial Management Essentials Guide

The document discusses key components of financial statements for businesses. It covers the three main financial statements - the balance sheet, income statement, and cash flow statement. It also discusses various types of financial ratios that can be used to analyze the statements, including leverage, liquidity, profitability, efficiency, and market ratios. The document uses examples from the balance sheet, income statement, and financial ratios to explain the basic elements and purposes of financial statements.

Uploaded by

Ramahadinata Purnabudhiwijaya
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

Introduction

Financial Management

Dr. Ir. Anton Soekiman, MT., MSc.


soekiman@unpar.ac.id

Pascasarjana Manajemen Konstruksi


UNIVERSITAS KATOLIK PARAHYANGAN

Introduction Three Activities of Businesses

1
Basic Components of
Businesses are like Fruit Trees Financial Statements

2
Balance Sheet Classified Balance Sheet
Assets Liabilities & Stakeholder’s Equity

Balance Sheet Components - Balance Sheet Components -


Current Assets Current Assets

3
Balance Sheet Components - Balance Sheet Components -
Current Assets Current Assets

Balance Sheet Components - Balance Sheet Components -


Current Assets Long-term Assets (> 1 year)

4
Balance Sheet Components - Balance Sheet Components -
Long-term Investments Property, Plant, and Equipment

Balance Sheet Components - Balance Sheet Components -


Intangible Assets Current Liabilities (within 1 year)

5
Balance Sheet Components - Balance Sheet Components -
Long-term Liabilities (> 1 year) Others

Income Statement -
Typical Components

6
Income Statement - Income Statement -
Typical Components Typical Components

Cash Flow Statement

7
Ratio Analysis – General Categories

Leverage Ratios Liquidity Ratios

8
Profitability Ratios (1)

Profitability Ratios (2) Efficiency Ratios

9
Market Ratios The Dupont System

Q&A

Income
Statement of
Transylvinia
Railroad

10

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