Presented By: Mohd.

Aakil Ahmad

Financial Statements

MBA,SEM.-III
Roll No.-23121180004
 Objectives
Provide information about a company's financial
performance and health.
Assist stakeholders in making informed decisions.
Show the financial position, profitability, and cash
flow of the company.
Analyze the growth, profitability, and financial
stability of the company.
Ensure that financial statements are reliable,
accurate, and transparent.
 About Company
TARNI CONSTRUCTION PRIVATE LIMITED is a Private Company,
Which CIN Number is U45201BR2013PTC021061,was incorporated
10 Year(s) 4 Month(s) 29 Day(s) ago on dated 30-Aug-2013 .
TARNI CONSTRUCTION PRIVATE LIMITED is classified as Non-
govt company and is registered at Registrar of Companies located
in ROC-PATNA. As Per Registration of Company. Directors of Tarni
Construction Private Limited are Sanjiv Kumar Singh, Niky Devi and
Rakesh Kumar. It involves under in Business Activity Class bases,
Main Activity of company is building construction of Bihar Building
Construction Department ,Govt. of Bihar on contract basis.
Introduction
Financial Statements is an important part of
understanding their significance in accounting.
Financial statements are documents that provide a
summary of a company's financial transactions,
performance, and position. They are prepared at the
end of an accounting period and are used by various
stakeholders, such as investors, creditors, and
managers, to assess the financial health of a
business.The three main financial statements are the
income statement, balance sheet, and cash flow
statement.
Format of Financial statements
Cash Flow Statement
This statement tracks the inflows and outflows of
cash within a company during a specific period.
It helps assess the company's ability to generate
cash and manage its cash flows.

Components of cash flow statements:

Operating Activities
Investing Activities
Financing Activities
Net Cash Flow
cash flow statements of company 2022-23
Income Statement
This statement shows a company's revenues,
expenses, and net income or loss over a specific
period of time. It gives an overview of the
company's profitability.

Components of an income statements,also

known known as a profit and loss
statement,typically include:

Revenue or Sales
Cost of Goods Sold
Gross Profits
Operating Expenses
Operating Profit
Non-Operating Expenses
Net Profit
Income statements of company 2021-2022,22-23
Balance Sheet
The Balance Sheet presents the company's
assets, liabilities, and shareholder's equity at a
specific point in time. It provides a snapshot of
the company's financial position, showing what it
owns, owes, and the shareholders' investment.

Components of Balance sheet:

Assets
Liabilities
Equity
Current Assets
Current Liabilities
long-term Assests
Intangible Assets
Balance Sheets of company 2021-22,23-24
Example of common accounting topics included
in Financial Statements
Revenue Recognition: How the company
recognizes and records revenue from the sale of
goods or services.

Expenses: Recording and categorizing expenses

incurred by the company, such as salaries, rent,
utilities, and marketing expenses.

Assets: Reporting the company's resources, such

as cash, accounts receivable, inventory, property,
plant, and equipment.

Liabilities: Recording the company's obligations,

such as accounts payable, loans, and accrued
expenses.
Example of common accounting topics included
in Financial Statements

Equity: Showing the company's ownership interests,

including common stock, retained earnings, and
dividends.

Depreciation and Amortization: Allocating the cost

of long-term assets over their useful lives.

Income Taxes: Accounting for income taxes paid or

accrued by the company.

Earnings per Share: Calculating the company's

profitability on a per-share basis.
Conclusion
Financial Statements play a vital role in
understanding a company's financial performance
and position. They provide valuable insights into
profitability, liquidity, cash flow, and overall financial
health. By analyzing financial statements,
stakeholders can make informed decisions, monitor
performance, and ensure transparency. Remember
to emphasize the significance of accurate and
transparent reporting.
Thank you
very much!