General
Summary of actions , decisions , results and transactions
# annual accounts # business unit report (mth ) #tax filing
# capital investment calculations # IFSR
Financial Accounting # external #reporting
Managerial Accounting # internal #evaluation
Accruals # rñdcstellungen # delayed cost
credit card #cash
Fifa oldest inventory is sold first
LF0 most recent inventory is sold first
Balance Sheet ftp.iw-ual #assets # liabilities
Assets =
Liabilities + Equity + Revenue -
Expense
Debit a ☐ ☐ ☐ A
credit ☐ a a a ☐
Trial Balance # total credits
#liabilities #equity #revenue
Profit & Loss Statement #periodical
, Cash Flow statement #periodical
Operating Cashflow #operations #tax # interest
=
Net Income + Liabilities -
Assets
Net Income . Depreciation Expenses 1Eurrent liabilities
,
,
# increase +
At sale of Fixed Assets ,
At current Assets # increase -
Financial Cashflow # funding from shareholders / stakeholders
=
Cash In -
Cash Out
Share Issues , Longterm Loan
taking
cash Dividends Paid Interest,, Treasury Stock # increase -
Investing Cash Flow # assets #capital investments # long-term
=
Sales -
Purchases
Asset sales
Asset Purchases
Formulas
Gross Profit =
Net Sales -
Cost of Goods sold
straight line Depreciation
Annual Depreciation Rate = ^ / Lifespan
]
Annual Depreciation =
Max Depreciation
.
✗ Rate
Double
Declining Depreciation
-
Annual Depreciation Rate = 2/ Lifespan
Annual Depreciation =
Asset Value ✗ Rate
# until Asset Value -
Max .
Depreciation
Summary of actions , decisions , results and transactions
# annual accounts # business unit report (mth ) #tax filing
# capital investment calculations # IFSR
Financial Accounting # external #reporting
Managerial Accounting # internal #evaluation
Accruals # rñdcstellungen # delayed cost
credit card #cash
Fifa oldest inventory is sold first
LF0 most recent inventory is sold first
Balance Sheet ftp.iw-ual #assets # liabilities
Assets =
Liabilities + Equity + Revenue -
Expense
Debit a ☐ ☐ ☐ A
credit ☐ a a a ☐
Trial Balance # total credits
#liabilities #equity #revenue
Profit & Loss Statement #periodical
, Cash Flow statement #periodical
Operating Cashflow #operations #tax # interest
=
Net Income + Liabilities -
Assets
Net Income . Depreciation Expenses 1Eurrent liabilities
,
,
# increase +
At sale of Fixed Assets ,
At current Assets # increase -
Financial Cashflow # funding from shareholders / stakeholders
=
Cash In -
Cash Out
Share Issues , Longterm Loan
taking
cash Dividends Paid Interest,, Treasury Stock # increase -
Investing Cash Flow # assets #capital investments # long-term
=
Sales -
Purchases
Asset sales
Asset Purchases
Formulas
Gross Profit =
Net Sales -
Cost of Goods sold
straight line Depreciation
Annual Depreciation Rate = ^ / Lifespan
]
Annual Depreciation =
Max Depreciation
.
✗ Rate
Double
Declining Depreciation
-
Annual Depreciation Rate = 2/ Lifespan
Annual Depreciation =
Asset Value ✗ Rate
# until Asset Value -
Max .
Depreciation
