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  • Financial Statements

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    Alyana Vee Vigor
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    This document defines key financial statements and concepts: an annual report summarizes a company's financial performance and position over the past year; a balance sheet captures a company's assets, liabilities and equity at a point in time; an income statement reports revenues, expenses and profits over a period; a statement of cash flows shows how cash flows affect the balance sheet and income statement; a statement of stockholder's equity shows changes in equity over a year; and free cash flow represents cash left over after necessary business expenses.

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    Original Title

    FINANCIAL STATEMENTS

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    This document defines key financial statements and concepts: an annual report summarizes a company's financial performance and position over the past year; a balance sheet captures a company's assets, liabilities and equity at a point in time; an income statement reports revenues, expenses and profits over a period; a statement of cash flows shows how cash flows affect the balance sheet and income statement; a statement of stockholder's equity shows changes in equity over a year; and free cash flow represents cash left over after necessary business expenses.

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    4 views10 pages

    Financial Statements

    Uploaded by

    Alyana Vee Vigor
    This document defines key financial statements and concepts: an annual report summarizes a company's financial performance and position over the past year; a balance sheet captures a company's assets, liabilities and equity at a point in time; an income statement reports revenues, expenses and profits over a period; a statement of cash flows shows how cash flows affect the balance sheet and income statement; a statement of stockholder's equity shows changes in equity over a year; and free cash flow represents cash left over after necessary business expenses.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    of 10

    INTRODUCTION

    TO FINANCIAL
    MANAGEMENT
    Financial Statements, Cash Flow And Taxes
    What is  A report issued annually by a
    corporation to its stockholders. It
    an contains basic financial statements as
    Annual well as management’s analysis of the
    firm’s past operations and future
    Report prospects.
     A statement of a firm’s financial position
    at a specific point in time.

    Balanced
    Sheet
    Balanced
    Sheet
     A report summarizing a firm’s revenues,
    expenses, and profits during a reporting
    What is period, generally a quarter or a year.
    Income
    Statement? Operating Income
    Earnings from operations before interest and
    taxes (i.e., EBIT).
    What is
    Income
    Statement?
    What is
    Statement  A report that shows how things that
    affect the balance sheet and income
    of Cash statement affect the firm’s cash flows.
    Flows?
    What is
    Statement
    of Cash
    Flows?
     A statement that shows by how much a
    firm’s equity changed during the year
    and why this change occurred.
    What is
    Statement of
    Stockholder’s
    Equity
     The amount of cash that could be
    withdrawn from a firm without harming
    its ability to operate and to produce
    future cash flows.
    What is Free
    Cash Flow?

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