Accounting

Opening balance sheet Income statement Cash flow statement Closing balance sheet

Assets Revenue Operating profit Assets

+ Cash & cash equivalents
+ Inventory
+ Accounts receivable
+ Plant, property & equipment
+ Intangible assets
+ Others
= Total assets (A)
Liabilities
+ Accounts payable
+ Short-term debt
+ Long-term debt
+ Others
= Total liabilities (B)
Shareholders equity (C) [A=B+C)
- Cost of sales + Depreciation/Amortization
= Gross profit + Other non-cash charges
- Increase in inventory
- SG&A expenses
- Increase in a/c receivable
+ Other income
+ Increase in a/c payable
- Other expenses
= Operating cash flow
= Earnings before interest & taxes - Net interest paid
+ Interest income - Tax paid
- Interest expenses = Net operating cash flow
- Capital expenditure
= Earnings before taxes
- Dividends
- Tax
Change in equity
= Net income
Change in debt
- Dividends
= Change in cash & cash equiv.
= Retained earnings
+ Cash & cash equivalents
+ Inventory
+ Accounts receivable
+ Plant, property & equipment
+ Intangible assets
+ Others
= Total assets (A)
Liabilities (B)
+ Accounts payable
+ Short-term debt
+ Long-term debt
+ Others
= Total liabilities
Shareholders equity (C) [A=B+C]

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