13603871
Description
Mind Map by Katie Shellard, updated more than 1 year ago
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Created by Katie Shellard
almost 7 years ago
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ACCOUNTS
- PROFIT & LOSS
- Trading performance over time
- Income
- Expenditure
- Operating profit before tax and interest
- Accruals - whether paid or not
- Includes depreciation
- NO capital expenditure
- Trading performance over time
- BALANCE SHEET
- SNAPSHOT!
- Fixed assets
- Long term TANGIBLE
- INTANGIBLE eg goodwill
- SHORT TERM eg cash, debtors
- Long term TANGIBLE
- Liabilities
- Long-term - put 1 yr +
- Short-term eg utilities
- Long-term - put 1 yr +
- Net assets = capital employed
- SNAPSHOT!
- CASH FLOW STATEMENT
- Non cash items
excluded
- Differs from P&L- put
made or rec'd
- Inc fixed asset
purchase
- Non cash items
excluded
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