Accounting Exam Bal_Sht Analysis Mind Map

Accounting Exam Bal_Sht Analysis Mind Map - USES OWNERS...

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SNAPSHOT ASSETS LIABILITIES BALANCE SHEET STATIC FIXED INTERVALS SHOWS B/S CHANGE OVER TIME TOTAL ASSETS (TA) =FA+CA =OF+LTL+CL CAPITAL EMPLOYED (CE) =FA+CA-CL =OF+LTL Long term foundation funds NET WORTH (NW) =FA+CA-CL-LTL CURRENT (CA) SHORT TERM Liquid CASH 'in hand'@bank DEBTORS/ACCOUNTS RECIEVABLE Money Owed STOCK/INVENTORY Sold +ve OR -ve FUNDS FIXED (FA) LONG TERM INTANGIBLES Patents Licenses NET FA OPERATIONS Machinery Buildings Land Value = cost - accumalated depreciation INVESTMENTS Securities HOLDING FIRM Consolidates Subsidary firm Aggregates THINGS OWNED
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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...
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