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ACCOUNTS

Descrição

Three types of account
Katie Shellard
Mapa Mental por Katie Shellard, atualizado more than 1 year ago
Katie Shellard
Criado por Katie Shellard mais de 6 anos atrás
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Resumo de Recurso

ACCOUNTS
  1. PROFIT & LOSS
    1. Trading performance over time
      1. Income
        1. Expenditure
          1. Operating profit before tax and interest
            1. Accruals - whether paid or not
              1. Includes depreciation
                1. NO capital expenditure
                2. BALANCE SHEET
                  1. SNAPSHOT!
                    1. Fixed assets
                      1. Long term TANGIBLE
                        1. INTANGIBLE eg goodwill
                          1. SHORT TERM eg cash, debtors
                          2. Liabilities
                            1. Long-term - put 1 yr +
                              1. Short-term eg utilities
                              2. Net assets = capital employed
                              3. CASH FLOW STATEMENT
                                1. Non cash items excluded
                                  1. Differs from P&L- put made or rec'd
                                    1. Inc fixed asset purchase

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