Professional Documents
Culture Documents
23941
23941
Rania A. Azmi
E-mail: rania.a.azmi@gmail.com University of Alexandria, Department of Business Administration
For Stakeholders
2
Financial Statements
The balance sheet states what the firm owns and how it is financed.
4
Total Assets
1879
1742
Uses of Funds
Assets Liabilities and Stockholders Equity
Sources of Funds
Assets Liabilities and Stockholders Equity
9
11
Operations
Net Income Depreciation Deferred taxes Changes in assets and liabilities Accounts receivable Inventories Accounts payable Accrued expenses Notes payable other Total Cash Flow from Operations 86 90 13 (24) 11 16 18 (3) (8) 199 (198) 25 (173) (73) 86 (43) (6) 43 7 33
Investing Activities
Acquisition of fixed assets Sales of fixed assets Total Cash Flow from Investing Activities
Financing Activities
Retirement of debt Proceeds of long-term debt Dividends Repurchase of stock Proceeds from new stock issues Total Cash Flow from Financing Activities Changes in cash (on the balance sheet)
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Quiz
What three things should be kept in mind when looking at a balance sheet?
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When analyzing a balance sheet, the financial manager should be aware of three concerns:-
Quiz
What are three things to keep in mind when looking at an income statement?
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When analyzing an income statement, the financial manager should keep in mind the followings:-
Several types of cash flow are relevant to understanding the financial situation of the firm. Net income is not cash flow. (cash flow is more revealing)
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