1.
INCOME STATEMENT OF A FINANCIAL INSTITUTE
Presented To:
Aftab Uddin Mahmud Chowdhury
Assistant Professor
Department of Banking & Insurance
University of Dhaka
Presented By:
Syed Al Irfan Quraishy
ID No: 51736066
Department of Banking & Insurance
University of Dhaka
2.
OBJECTIVES
To Know about the Income Statement
Use of Income Statement
Importance of Income Statement
Example
3.
ABOUT INCOME STATEMENT
Member of Financial Statement
Refers to Profit & Loss Statement
Shows profitability
Period of Income Statement:
Three Months
Four Weeks
Fiscal Year
Part of Income Statement-
1. Revenue and
2. Expenses
4.
INCOME STATEMENT FORMULA
Revenue – Expenses= Net Income
(The amount of money that is left)
5.
USE OF INCOME STATEMENT
Major Financial Statement which is used by
Accountants and Business Owner
Shows Profitability of a Company
Help to Identify Risk and Opportunity
Forecast future performance for-
Owner
Creditors
Competitors
Investors
6.
IMPORTANCE OF INCOME
STATEMENT
Help Investor and Creditor to predict future
Cash flow
Evaluate past performance
Predict future performance
Help to assess the risk of uncertainty to
achieve future Cash Flow
7.
IDLC Finance Limited
Income Statement
(for the period ended March 31, 2018)
EXAMPLE OF INCOME STATEMENT
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