This preview shows page 1. Sign up to view the full content.
Unformatted text preview: USES OWNERS FUNDS (0F) Financial engineering Increase returns EQUITIES VALUE NOMINAL BOOK MARKET RESERVES CAPITAL Surpluses Accruing FA Revaluation Share issued > NV =premiums Currency gains/loss NOT for Dividends REVENUE Retained from profits LONG TERM LOANS (LTL) Mortgages Bonds REPAYMENTS >1yr MONEY OWED SOURCES CREDITORS CURRENT (CL) Trade creditors Divdends Tax Bank Overdraft omits NET A/L=CA-CL Owner's Funds = Net with of The Balance Sheet - Essential Structure and Analysis...
View Full Document
This note was uploaded on 02/22/2012 for the course ACCT 1310 taught by Professor Staff during the Fall '10 term at Texas State.
- Fall '10