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    Elements of Finance Mariano Chapter5

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    Loi Bermundo
    This document provides an overview of key financial statements including the income statement, balance sheet, statement of changes in owners' equity, statement of retained earnings, and cash flow statement. It defines financial statements and examines the income statement for different types of businesses including service firms, trading corporations, and manufacturing firms. The document also explores the differences between product costs and period costs as well as market value versus book value on the balance sheet.

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    Elements of Finance Mariano Chapter5

    Uploaded by

    Loi Bermundo
    1K views38 pages
    This document provides an overview of key financial statements including the income statement, balance sheet, statement of changes in owners' equity, statement of retained earnings, and cash flow statement. It defines financial statements and examines the income statement for different types of businesses including service firms, trading corporations, and manufacturing firms. The document also explores the differences between product costs and period costs as well as market value versus book value on the balance sheet.

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    FINANCE by MARIANO , the presentation is created by someone. We use this in our lectures.

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    Elements of Finance Mariano Chapter5 (1)

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    This document provides an overview of key financial statements including the income statement, balance sheet, statement of changes in owners' equity, statement of retained earnings, and cash flow statement. It defines financial statements and examines the income statement for different types of businesses including service firms, trading corporations, and manufacturing firms. The document also explores the differences between product costs and period costs as well as market value versus book value on the balance sheet.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    1K views38 pages

    Elements of Finance Mariano Chapter5

    Uploaded by

    Loi Bermundo
    This document provides an overview of key financial statements including the income statement, balance sheet, statement of changes in owners' equity, statement of retained earnings, and cash flow statement. It defines financial statements and examines the income statement for different types of businesses including service firms, trading corporations, and manufacturing firms. The document also explores the differences between product costs and period costs as well as market value versus book value on the balance sheet.

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    of 38

    LEARNING OBJECTIVES

    FINANCIAL STATEMENTS:
    DEFINITION

    INCOME STATEMENT

    Income Statement:
    SERVICE FIRM

    Income Statement:
    TRADING CORPORATION

    Income Statement:
    MANUFACTURING FIRM

    Product Costs vs Period Costs

    BALANCE SHEET

    Market Value vs Book Value

    STATEMENT OF CHANGES
    IN OWNERS EQUITY

    STATEMENT OF
    RETAINED EARNINGS

    CASH FLOW STATEMENT

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