CMA USA | P1 | A1.02 | Balance Sheet | Theory скачать в хорошем качестве

CMA USA | P1 | A1.02 | Balance Sheet | Theory

Balance Sheet A balance sheet provides a snapshot of what a company owns (assets) and what it owes (liabilities), revealing its financial position. The elements of a balance sheet are Assets, Liabilities, and Equity. Assets Shows everything the company OWNS. Two categories of Assets: Current Assets: Assets that can be converted to cash or used within a year. Example: Cash, cash equivalents, accounts receivable, stock inventory, marketable securities. Long-term Assets: Resources that a company uses for more than a year to generate income. Example: Fixed assets like property, plant, equipment, land, machinery, buildings, fixtures, and vehicles. Liabilities Shows everything the company OWES. Two categories of Liabilities: Current Liabilities: Obligations due in less than 1 year. Long-term Liabilities: Obligations due in more than 1 year. Shareholder’s Equity A company’s Net Worth. Formula: Shareholder’s Equity = Assets - Liabilities hashtag#AccountingEquation hashtag#BalanceSheet hashtag#FinancialStatements hashtag#Accounting hashtag#Finance hashtag#Assets hashtag#Liabilities hashtag#Equity hashtag#BusinessFinance hashtag#FinancialAnalysis hashtag#NetWorth hashtag#CorporateFinance hashtag#FinanceTips hashtag#Investment hashtag#Bookkeeping hashtag#FinancialLiteracy hashtag#FinancialManagement hashtag#BusinessGrowth hashtag#Entrepreneurship hashtag#WealthManagement hashtag#MoneyMatters hashtag#CashFlow hashtag#CFO hashtag#FinanceForBusiness hashtag#SmallBusinessFinance hashtag#InvestorMindset hashtag#EconomicGrowth hashtag#SmartInvesting hashtag#FinancialSuccess hashtag#StartupFinance hashtag#MoneyManagement