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  • Pertemuan 2 - Ch02-Keown-New (Understanding FS & CF)

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    ilham setiawan
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    The document discusses key financial statements including the income statement and balance sheet. It explains that the income statement shows a company's sales, expenses, and profits over a period of time. Expenses include cost of goods sold, operating expenses, financing costs, and taxes. The balance sheet lists a company's assets, liabilities, and shareholders' equity on a given date. It categorizes assets as current, fixed, and other and liabilities as current and long-term. Shareholders' equity includes preferred stock, common stock, paid in capital, and retained earnings.

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    Pertemuan 2_ch02-keown-new (Understanding FS & CF)

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    The document discusses key financial statements including the income statement and balance sheet. It explains that the income statement shows a company's sales, expenses, and profits over a period of time. Expenses include cost of goods sold, operating expenses, financing costs, and taxes. The balance sheet lists a company's assets, liabilities, and shareholders' equity on a given date. It categorizes assets as current, fixed, and other and liabilities as current and long-term. Shareholders' equity includes preferred stock, common stock, paid in capital, and retained earnings.

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    61 views26 pages

    Pertemuan 2 - Ch02-Keown-New (Understanding FS & CF)

    Uploaded by

    ilham setiawan
    The document discusses key financial statements including the income statement and balance sheet. It explains that the income statement shows a company's sales, expenses, and profits over a period of time. Expenses include cost of goods sold, operating expenses, financing costs, and taxes. The balance sheet lists a company's assets, liabilities, and shareholders' equity on a given date. It categorizes assets as current, fixed, and other and liabilities as current and long-term. Shareholders' equity includes preferred stock, common stock, paid in capital, and retained earnings.

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    of 26

    Ch.

    2 - Understanding Financial
    Statements, and Cash Flows

    Keown/9e 2002
    Income Statement

    SALES
    - EXPENSES
    = PROFIT
    Income Statement

    Revenue
    SALES
    - EXPENSES
    = PROFIT
    Income Statement

    SALES
    - EXPENSES
    = PROFIT
    Income Statement

    • Cost of Goods Sold


    SALES
    - EXPENSES
    = PROFIT
    Income Statement

    • Cost of Goods Sold


    SALES
    • Operating Expenses
    - EXPENSES
    = PROFIT
    Income Statement

    • Cost of Goods Sold


    SALES
    • Operating Expenses
    - EXPENSES (marketing, administrative)
    = PROFIT
    Income Statement

    • Cost of Goods Sold


    SALES
    • Operating Expenses
    - EXPENSES (marketing, administrative)
    • Financing Costs
    = PROFIT
    Income Statement

    • Cost of Goods Sold


    SALES
    • Operating Expenses
    - EXPENSES (marketing, administrative)
    • Financing Costs
    = PROFIT
    • Taxes
    SALES Income Statement
    - Cost of Goods Sold
    GROSS PROFIT
    - Operating Expenses
    OPERATING INCOME (EBIT)
    - Interest Expense
    EARNINGS BEFORE TAXES (EBT)
    - Income Taxes
    EARNINGS AFTER TAXES (EAT)
    - Preferred Stock Dividends
    - NET INCOME AVAILABLE
    TO COMMON STOCKHOLDERS
    SALES Income Statement
    - Cost of Goods Sold
    GROSS PROFIT
    - Operating Expenses
    OPERATING INCOME (EBIT)
    - Interest Expense
    EARNINGS BEFORE TAXES (EBT)
    - Income Taxes
    EARNINGS AFTER TAXES (EAT)
    - Preferred Stock Dividends
    - NET INCOME AVAILABLE
    TO COMMON STOCKHOLDERS
    SALES Income Statement
    - Cost of Goods Sold
    GROSS PROFIT
    - Operating Expenses
    OPERATING INCOME (EBIT)
    - Interest Expense
    EARNINGS BEFORE TAXES (EBT)
    - Income Taxes
    EARNINGS AFTER TAXES (EAT)
    - Preferred Stock Dividends
    - NET INCOME AVAILABLE
    TO COMMON STOCKHOLDERS
    Balance Sheet

    Liabilities
    (Debt)
    Total Assets = +
    Shareholders’
    Equity
    Balance Sheet
    Balance Sheet
    Assets
    Balance Sheet
    Assets Liabilities (Debt) & Equity
    Balance Sheet
    Assets Liabilities (Debt) & Equity
    Current Assets Current Liabilities
    Cash Accounts Payable
    Accrued Expenses
    Marketable Securities Short-term notes
    Accounts Receivable Long-Term Liabilities
    Inventories Long-term notes
    Prepaid Expenses Mortgages
    Fixed Assets Equity
    Preferred Stock
    Machinery & Equipment Common Stock (Par value)
    Buildings and Land Paid in Capital
    Other Assets Retained Earnings
    Investments & patents

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