SlideShare uma empresa Scribd logo
1 de 19
Financial Statement Analysis I Session 2: Balance Sheet Instructor Paul Beretz, CICE
Objectives of Session 2 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Introduction to Balance Sheet ,[object Object],[object Object],[object Object]
Assets ,[object Object],[object Object],[object Object]
Liabilities ,[object Object],[object Object],[object Object],[object Object]
Equity ,[object Object],[object Object]
A Balance Sheet should balance ,[object Object],[object Object],[object Object],[object Object],[object Object]
Positive and Deficit Net Worth ,[object Object],[object Object],[object Object]
Sample Balance Sheet Refer to PDF document:  Balance Sheet  (balance_sheet.pdf), available in the online classroom.
Common Balance Sheet Items: Current Assets ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Fixed Assets ,[object Object],[object Object],[object Object]
Liabilities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Other Liabilities ,[object Object],[object Object]
Owners Equity ,[object Object],[object Object],[object Object],[object Object],[object Object]
Inventory Valuation Refer to PDF document:  Inventory Valuation  (inventory_valuation.pdf), available in the online classroom.
Inventory Valuation - Discussion ,[object Object],[object Object]
Depreciation - Overview ,[object Object],[object Object],[object Object],[object Object]
Depreciation - Overview  (cont.) ,[object Object],[object Object],[object Object]
Session Objectives ,[object Object],[object Object],[object Object],[object Object],[object Object]

Mais conteúdo relacionado

Mais procurados

Balance sheet
Balance sheetBalance sheet
Balance sheet
DevTech Finance
 
Survey 5e ch8_lecture
Survey 5e ch8_lectureSurvey 5e ch8_lecture
Survey 5e ch8_lecture
camhenlin
 
1.M.K.Bansal.Finance
1.M.K.Bansal.Finance1.M.K.Bansal.Finance
1.M.K.Bansal.Finance
finance14
 
1.M.K.Bansal.Finance
1.M.K.Bansal.Finance1.M.K.Bansal.Finance
1.M.K.Bansal.Finance
Arnab Ghosh
 

Mais procurados (20)

Balance sheet
Balance sheetBalance sheet
Balance sheet
 
Balance sheet
Balance sheetBalance sheet
Balance sheet
 
Thin capitalisation 110409
Thin capitalisation 110409Thin capitalisation 110409
Thin capitalisation 110409
 
New ifrs 9
New ifrs 9New ifrs 9
New ifrs 9
 
IFRS 9 Overview (For all Accountants)
IFRS 9 Overview (For all Accountants)IFRS 9 Overview (For all Accountants)
IFRS 9 Overview (For all Accountants)
 
IFRS (Financial Management)
IFRS (Financial Management)IFRS (Financial Management)
IFRS (Financial Management)
 
Survey 5e ch8_lecture
Survey 5e ch8_lectureSurvey 5e ch8_lecture
Survey 5e ch8_lecture
 
Corporate Reporting- MFRS120, IAS20 Government Grants
Corporate Reporting- MFRS120, IAS20 Government GrantsCorporate Reporting- MFRS120, IAS20 Government Grants
Corporate Reporting- MFRS120, IAS20 Government Grants
 
Hindustan Unilever Balance sheet analysis 2019
Hindustan Unilever Balance sheet analysis 2019Hindustan Unilever Balance sheet analysis 2019
Hindustan Unilever Balance sheet analysis 2019
 
1.M.K.Bansal.Finance
1.M.K.Bansal.Finance1.M.K.Bansal.Finance
1.M.K.Bansal.Finance
 
1.M.K.Bansal.Finance
1.M.K.Bansal.Finance1.M.K.Bansal.Finance
1.M.K.Bansal.Finance
 
Finance for Non-finance Managers Module 2 Balance Sheet
Finance for Non-finance Managers Module 2 Balance SheetFinance for Non-finance Managers Module 2 Balance Sheet
Finance for Non-finance Managers Module 2 Balance Sheet
 
Hedge New Rules
Hedge New RulesHedge New Rules
Hedge New Rules
 
Wcm notes
Wcm notesWcm notes
Wcm notes
 
Balance sheet
Balance sheetBalance sheet
Balance sheet
 
Ifrs09, IFRS9 hedging, accounting for hedges, hedge accounting, Investment, d...
Ifrs09, IFRS9 hedging, accounting for hedges, hedge accounting, Investment, d...Ifrs09, IFRS9 hedging, accounting for hedges, hedge accounting, Investment, d...
Ifrs09, IFRS9 hedging, accounting for hedges, hedge accounting, Investment, d...
 
Blog 2016 01
Blog 2016 01Blog 2016 01
Blog 2016 01
 
Balance Sheet
Balance SheetBalance Sheet
Balance Sheet
 
ARM FD solutions - IFRS 9 financial instruments
ARM FD solutions - IFRS 9 financial instrumentsARM FD solutions - IFRS 9 financial instruments
ARM FD solutions - IFRS 9 financial instruments
 
Balance sheet analysis
Balance sheet analysisBalance sheet analysis
Balance sheet analysis
 

Destaque

Destaque (8)

The Legal Environment of Credit
The Legal Environment of CreditThe Legal Environment of Credit
The Legal Environment of Credit
 
Commercial Credit and the Recession
Commercial Credit and the RecessionCommercial Credit and the Recession
Commercial Credit and the Recession
 
International Credit and Collections
International Credit and CollectionsInternational Credit and Collections
International Credit and Collections
 
Efficiency Models and Methods to Improve Credit Department Performance
Efficiency Models and Methods to Improve Credit Department PerformanceEfficiency Models and Methods to Improve Credit Department Performance
Efficiency Models and Methods to Improve Credit Department Performance
 
Understanding the Bankruptcy Paper Trail
Understanding the Bankruptcy Paper TrailUnderstanding the Bankruptcy Paper Trail
Understanding the Bankruptcy Paper Trail
 
What do Trade Creditors Need to Know
What do Trade Creditors Need to KnowWhat do Trade Creditors Need to Know
What do Trade Creditors Need to Know
 
Top Ten Bankruptcy Topics
Top Ten Bankruptcy TopicsTop Ten Bankruptcy Topics
Top Ten Bankruptcy Topics
 
Financial Statements, Chapter 20
Financial Statements, Chapter 20Financial Statements, Chapter 20
Financial Statements, Chapter 20
 

Semelhante a Financial Statement Analysis I Session 2

Topic 2 financial_20statement_1_
Topic 2 financial_20statement_1_Topic 2 financial_20statement_1_
Topic 2 financial_20statement_1_
Idzni Zalika
 
financialfeasibility-200129141325.pdf
financialfeasibility-200129141325.pdffinancialfeasibility-200129141325.pdf
financialfeasibility-200129141325.pdf
PrincessBaybay
 
Ff topic2 analysis_of_financial_statement_and_cash_flow
Ff topic2 analysis_of_financial_statement_and_cash_flowFf topic2 analysis_of_financial_statement_and_cash_flow
Ff topic2 analysis_of_financial_statement_and_cash_flow
akma cool gurlz
 
Ch02..
Ch02..Ch02..
Ch02..
LUXSVB
 
Corporate finance teminologies
Corporate finance teminologiesCorporate finance teminologies
Corporate finance teminologies
Zafar aziz
 
The Balance SheetA balance sheet is the financial statement that.docx
The Balance SheetA balance sheet is the financial statement that.docxThe Balance SheetA balance sheet is the financial statement that.docx
The Balance SheetA balance sheet is the financial statement that.docx
mattinsonjanel
 

Semelhante a Financial Statement Analysis I Session 2 (20)

Topic 2 financial_20statement_1_
Topic 2 financial_20statement_1_Topic 2 financial_20statement_1_
Topic 2 financial_20statement_1_
 
ENM5201_week 7.pdf
ENM5201_week 7.pdfENM5201_week 7.pdf
ENM5201_week 7.pdf
 
financialfeasibility-200129141325.pdf
financialfeasibility-200129141325.pdffinancialfeasibility-200129141325.pdf
financialfeasibility-200129141325.pdf
 
Financial feasibility
Financial feasibilityFinancial feasibility
Financial feasibility
 
Ff topic2 analysis_of_financial_statement_and_cash_flow
Ff topic2 analysis_of_financial_statement_and_cash_flowFf topic2 analysis_of_financial_statement_and_cash_flow
Ff topic2 analysis_of_financial_statement_and_cash_flow
 
Balance Sheet CMD
Balance Sheet CMDBalance Sheet CMD
Balance Sheet CMD
 
C2
C2C2
C2
 
Financial Statement Analysis Presentation
Financial Statement Analysis PresentationFinancial Statement Analysis Presentation
Financial Statement Analysis Presentation
 
Ch02..
Ch02..Ch02..
Ch02..
 
About Balance Sheet
About Balance SheetAbout Balance Sheet
About Balance Sheet
 
Reading the balance sheet
Reading the balance sheetReading the balance sheet
Reading the balance sheet
 
Corporate finance teminologies
Corporate finance teminologiesCorporate finance teminologies
Corporate finance teminologies
 
Accounting: Financial statement
Accounting: Financial statement Accounting: Financial statement
Accounting: Financial statement
 
The Balance SheetA balance sheet is the financial statement that.docx
The Balance SheetA balance sheet is the financial statement that.docxThe Balance SheetA balance sheet is the financial statement that.docx
The Balance SheetA balance sheet is the financial statement that.docx
 
Understanding the Balance Sheet.
Understanding the Balance Sheet.Understanding the Balance Sheet.
Understanding the Balance Sheet.
 
Credit Training[Finall]
Credit Training[Finall]Credit Training[Finall]
Credit Training[Finall]
 
Accounting & finance definations
Accounting & finance definationsAccounting & finance definations
Accounting & finance definations
 
Financial Appraisal
Financial AppraisalFinancial Appraisal
Financial Appraisal
 
Glossary
GlossaryGlossary
Glossary
 
Lecture 1 FA.docx
Lecture 1 FA.docxLecture 1 FA.docx
Lecture 1 FA.docx
 

Mais de Credit Management Association

Mais de Credit Management Association (20)

AnscersX Multibureau Business Trade Credit Report presentation
AnscersX Multibureau Business Trade Credit Report presentationAnscersX Multibureau Business Trade Credit Report presentation
AnscersX Multibureau Business Trade Credit Report presentation
 
Business credit for business owners - Credit Management Association
Business credit for business owners - Credit Management AssociationBusiness credit for business owners - Credit Management Association
Business credit for business owners - Credit Management Association
 
Sales Tax Exemption Certificates
Sales Tax Exemption CertificatesSales Tax Exemption Certificates
Sales Tax Exemption Certificates
 
Cross Cultural Communications
Cross Cultural CommunicationsCross Cultural Communications
Cross Cultural Communications
 
Manage Your Customer's Payment With Speed, Accuracy, Reliability and Savings
Manage Your Customer's Payment With Speed, Accuracy, Reliability and SavingsManage Your Customer's Payment With Speed, Accuracy, Reliability and Savings
Manage Your Customer's Payment With Speed, Accuracy, Reliability and Savings
 
Securing Your Transactions in Latin America and Mexico
Securing Your Transactions in Latin America and MexicoSecuring Your Transactions in Latin America and Mexico
Securing Your Transactions in Latin America and Mexico
 
Financial Statement Analysis - Reading the Numbers Correctly
Financial Statement Analysis - Reading the Numbers CorrectlyFinancial Statement Analysis - Reading the Numbers Correctly
Financial Statement Analysis - Reading the Numbers Correctly
 
Dialing For Dollars
Dialing For DollarsDialing For Dollars
Dialing For Dollars
 
Analyzing Liquidity Using the Cash Conversion Cycle
Analyzing Liquidity Using the Cash Conversion CycleAnalyzing Liquidity Using the Cash Conversion Cycle
Analyzing Liquidity Using the Cash Conversion Cycle
 
Credit Negotiating, 2014 CreditScape, Western Region Credit Conference Semina...
Credit Negotiating, 2014 CreditScape, Western Region Credit Conference Semina...Credit Negotiating, 2014 CreditScape, Western Region Credit Conference Semina...
Credit Negotiating, 2014 CreditScape, Western Region Credit Conference Semina...
 
Saying Yes to the Sale With Limited Information
Saying Yes to the Sale With Limited InformationSaying Yes to the Sale With Limited Information
Saying Yes to the Sale With Limited Information
 
Investigating your Debtor in Mexico, 2014 CreditScape, Western Region Credit ...
Investigating your Debtor in Mexico, 2014 CreditScape, Western Region Credit ...Investigating your Debtor in Mexico, 2014 CreditScape, Western Region Credit ...
Investigating your Debtor in Mexico, 2014 CreditScape, Western Region Credit ...
 
Coloring your collections, 2014 CreditScape, Western Region Credit Conference...
Coloring your collections, 2014 CreditScape, Western Region Credit Conference...Coloring your collections, 2014 CreditScape, Western Region Credit Conference...
Coloring your collections, 2014 CreditScape, Western Region Credit Conference...
 
Collections Best Practices seminar, 2014 CreditScape, Western Region Credit C...
Collections Best Practices seminar, 2014 CreditScape, Western Region Credit C...Collections Best Practices seminar, 2014 CreditScape, Western Region Credit C...
Collections Best Practices seminar, 2014 CreditScape, Western Region Credit C...
 
Antitrust: 2014 CreditScape, Western Region Credit Conference Seminar Slide Deck
Antitrust: 2014 CreditScape, Western Region Credit Conference Seminar Slide DeckAntitrust: 2014 CreditScape, Western Region Credit Conference Seminar Slide Deck
Antitrust: 2014 CreditScape, Western Region Credit Conference Seminar Slide Deck
 
Reliance Credit Network
Reliance Credit NetworkReliance Credit Network
Reliance Credit Network
 
Internet Credit (skip tracing) Tools
Internet Credit (skip tracing) ToolsInternet Credit (skip tracing) Tools
Internet Credit (skip tracing) Tools
 
Social%20 media wrcc
Social%20 media wrccSocial%20 media wrcc
Social%20 media wrcc
 
Mak to sue or not to sue - nacm presentation-2
Mak   to sue or not to sue - nacm presentation-2Mak   to sue or not to sue - nacm presentation-2
Mak to sue or not to sue - nacm presentation-2
 
Corp govissiwrcc2010
Corp govissiwrcc2010Corp govissiwrcc2010
Corp govissiwrcc2010
 

Último

Quick Doctor In Kuwait +2773`7758`557 Kuwait Doha Qatar Dubai Abu Dhabi Sharj...
Quick Doctor In Kuwait +2773`7758`557 Kuwait Doha Qatar Dubai Abu Dhabi Sharj...Quick Doctor In Kuwait +2773`7758`557 Kuwait Doha Qatar Dubai Abu Dhabi Sharj...
Quick Doctor In Kuwait +2773`7758`557 Kuwait Doha Qatar Dubai Abu Dhabi Sharj...
daisycvs
 
Al Mizhar Dubai Escorts +971561403006 Escorts Service In Al Mizhar
Al Mizhar Dubai Escorts +971561403006 Escorts Service In Al MizharAl Mizhar Dubai Escorts +971561403006 Escorts Service In Al Mizhar
Al Mizhar Dubai Escorts +971561403006 Escorts Service In Al Mizhar
allensay1
 
Challenges and Opportunities: A Qualitative Study on Tax Compliance in Pakistan
Challenges and Opportunities: A Qualitative Study on Tax Compliance in PakistanChallenges and Opportunities: A Qualitative Study on Tax Compliance in Pakistan
Challenges and Opportunities: A Qualitative Study on Tax Compliance in Pakistan
vineshkumarsajnani12
 
Mckinsey foundation level Handbook for Viewing
Mckinsey foundation level Handbook for ViewingMckinsey foundation level Handbook for Viewing
Mckinsey foundation level Handbook for Viewing
Nauman Safdar
 
The Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai Kuwait
The Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai KuwaitThe Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai Kuwait
The Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai Kuwait
daisycvs
 

Último (20)

Quick Doctor In Kuwait +2773`7758`557 Kuwait Doha Qatar Dubai Abu Dhabi Sharj...
Quick Doctor In Kuwait +2773`7758`557 Kuwait Doha Qatar Dubai Abu Dhabi Sharj...Quick Doctor In Kuwait +2773`7758`557 Kuwait Doha Qatar Dubai Abu Dhabi Sharj...
Quick Doctor In Kuwait +2773`7758`557 Kuwait Doha Qatar Dubai Abu Dhabi Sharj...
 
Katrina Personal Brand Project and portfolio 1
Katrina Personal Brand Project and portfolio 1Katrina Personal Brand Project and portfolio 1
Katrina Personal Brand Project and portfolio 1
 
Organizational Transformation Lead with Culture
Organizational Transformation Lead with CultureOrganizational Transformation Lead with Culture
Organizational Transformation Lead with Culture
 
Berhampur 70918*19311 CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING
Berhampur 70918*19311 CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDINGBerhampur 70918*19311 CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING
Berhampur 70918*19311 CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING
 
Al Mizhar Dubai Escorts +971561403006 Escorts Service In Al Mizhar
Al Mizhar Dubai Escorts +971561403006 Escorts Service In Al MizharAl Mizhar Dubai Escorts +971561403006 Escorts Service In Al Mizhar
Al Mizhar Dubai Escorts +971561403006 Escorts Service In Al Mizhar
 
Challenges and Opportunities: A Qualitative Study on Tax Compliance in Pakistan
Challenges and Opportunities: A Qualitative Study on Tax Compliance in PakistanChallenges and Opportunities: A Qualitative Study on Tax Compliance in Pakistan
Challenges and Opportunities: A Qualitative Study on Tax Compliance in Pakistan
 
Escorts in Nungambakkam Phone 8250092165 Enjoy 24/7 Escort Service Enjoy Your...
Escorts in Nungambakkam Phone 8250092165 Enjoy 24/7 Escort Service Enjoy Your...Escorts in Nungambakkam Phone 8250092165 Enjoy 24/7 Escort Service Enjoy Your...
Escorts in Nungambakkam Phone 8250092165 Enjoy 24/7 Escort Service Enjoy Your...
 
Mckinsey foundation level Handbook for Viewing
Mckinsey foundation level Handbook for ViewingMckinsey foundation level Handbook for Viewing
Mckinsey foundation level Handbook for Viewing
 
joint cost.pptx COST ACCOUNTING Sixteenth Edition ...
joint cost.pptx  COST ACCOUNTING  Sixteenth Edition                          ...joint cost.pptx  COST ACCOUNTING  Sixteenth Edition                          ...
joint cost.pptx COST ACCOUNTING Sixteenth Edition ...
 
Falcon Invoice Discounting: The best investment platform in india for investors
Falcon Invoice Discounting: The best investment platform in india for investorsFalcon Invoice Discounting: The best investment platform in india for investors
Falcon Invoice Discounting: The best investment platform in india for investors
 
Horngren’s Cost Accounting A Managerial Emphasis, Canadian 9th edition soluti...
Horngren’s Cost Accounting A Managerial Emphasis, Canadian 9th edition soluti...Horngren’s Cost Accounting A Managerial Emphasis, Canadian 9th edition soluti...
Horngren’s Cost Accounting A Managerial Emphasis, Canadian 9th edition soluti...
 
Putting the SPARK into Virtual Training.pptx
Putting the SPARK into Virtual Training.pptxPutting the SPARK into Virtual Training.pptx
Putting the SPARK into Virtual Training.pptx
 
JAJPUR CALL GIRL ❤ 82729*64427❤ CALL GIRLS IN JAJPUR ESCORTS
JAJPUR CALL GIRL ❤ 82729*64427❤ CALL GIRLS IN JAJPUR  ESCORTSJAJPUR CALL GIRL ❤ 82729*64427❤ CALL GIRLS IN JAJPUR  ESCORTS
JAJPUR CALL GIRL ❤ 82729*64427❤ CALL GIRLS IN JAJPUR ESCORTS
 
Falcon Invoice Discounting: Unlock Your Business Potential
Falcon Invoice Discounting: Unlock Your Business PotentialFalcon Invoice Discounting: Unlock Your Business Potential
Falcon Invoice Discounting: Unlock Your Business Potential
 
Kalyan Call Girl 98350*37198 Call Girls in Escort service book now
Kalyan Call Girl 98350*37198 Call Girls in Escort service book nowKalyan Call Girl 98350*37198 Call Girls in Escort service book now
Kalyan Call Girl 98350*37198 Call Girls in Escort service book now
 
Marel Q1 2024 Investor Presentation from May 8, 2024
Marel Q1 2024 Investor Presentation from May 8, 2024Marel Q1 2024 Investor Presentation from May 8, 2024
Marel Q1 2024 Investor Presentation from May 8, 2024
 
Arti Languages Pre Seed Teaser Deck 2024.pdf
Arti Languages Pre Seed Teaser Deck 2024.pdfArti Languages Pre Seed Teaser Deck 2024.pdf
Arti Languages Pre Seed Teaser Deck 2024.pdf
 
The Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai Kuwait
The Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai KuwaitThe Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai Kuwait
The Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai Kuwait
 
Berhampur CALL GIRL❤7091819311❤CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING
Berhampur CALL GIRL❤7091819311❤CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDINGBerhampur CALL GIRL❤7091819311❤CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING
Berhampur CALL GIRL❤7091819311❤CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING
 
Nashik Call Girl Just Call 7091819311 Top Class Call Girl Service Available
Nashik Call Girl Just Call 7091819311 Top Class Call Girl Service AvailableNashik Call Girl Just Call 7091819311 Top Class Call Girl Service Available
Nashik Call Girl Just Call 7091819311 Top Class Call Girl Service Available
 

Financial Statement Analysis I Session 2

  • 1. Financial Statement Analysis I Session 2: Balance Sheet Instructor Paul Beretz, CICE
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9. Sample Balance Sheet Refer to PDF document: Balance Sheet (balance_sheet.pdf), available in the online classroom.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15. Inventory Valuation Refer to PDF document: Inventory Valuation (inventory_valuation.pdf), available in the online classroom.
  • 16.
  • 17.
  • 18.
  • 19.