Balance Sheet - Couverture souple

Couverture souple

ISBN 10 : 6130208367 ISBN 13 : 9786130208363

Editeur : Alphascript Publishing, 2010

Synopsis

Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. In financial accounting, a balance sheet or statement of financial position is a summary of a person's or organization's balances. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a snapshot of a company's financial condition. Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time. A company balance sheet has three parts: assets, liabilities and ownership equity. The main categories of assets are usually listed first, and typically in order of liquidity. Assets are followed by the liabilities. The difference between the assets and the liabilities is known as equity or the net assets or the net worth or capital of the company and according to the accounting equation, net worth must equal assets minus liabilities. Another way to look at the same equation is that assets equals liabilities plus owner's equity. Looking at the equation in this way shows how assets were financed: either by borrowing money (liability) or by using the owner's money (owner's equity).

Détails de l'édition

• Éditeur: Alphascript Publishing
• Date d'édition: 2010
• Langue: anglais
• ISBN 10: 6130208367
• ISBN 13: 9786130208363
• Reliure: Broché
• Nombre de pages: 68
• Éditeur: Miller Frederic P., Vandome Agnes F., McBrewster John
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible