intermediate ACC

1. Dr. Mohamed Temraz
Dr. Mostafa Gamal
INTERMEDIATE
ACCOUNTING 1
TEAM :
Sandy Hamdy (4220042)
Nadeen Khaled (4220107)

2. TELECOM EGYPT OR WE IS AN
EGYPTIAN JOINT STOCK
COMPANY SPECIALIZED IN
THE FIELD OF
COMMUNICATIONS AND
INFORMATION TECHNOLOGY

3. Cash flow Statement :
A financial statement that provides
aggregate data regarding all cash inflows
that a company receives from its ongoing
operations and external investment
sources it also includes all cash outflows
that pay for business activities and
investment during a given period

4. THREE ACTIVITIES OF CASH FLOW
detail cash flow that’s
generated once the company
delivers its regular goods or
services, and includes both
revenue and expenses
OPERATING ACTIVITIES
include cash flow from
purchasing or selling
assets physical
property, such as real
estate or vehicles, and
non physical property,
like patents using free
cash, not debt
INVESTING ACTIVITIES
detail cash flow from
both debt and equity
financing.
FINANCING ACTIVITIES

5. Through research ,I found that what I
studied was already in the company
and there was no difference

10. Statement of financial
position
The statement of financial position ,often
called the balance sheet is a financial
statement that reports the assets
,liabilities ,and equity of a company on a
given date

11. PURPOSE OF STATEMENT OF
FINANCIAL POSITION
PROVIDE FACTUAL INFORMATION ABOUT A
COMPANY‘S ASSETS ,LIABILITIES ,AND EQUITY
,AND THE INFORMATION IN THE STATEMENT
HELPS INVESTORS AND OTHER STAKEHOLDERS
WITH THE FINANCIAL ANALYSIS ON WHICH THEY
MAKE INVESTMENT DECISIONS

12. USEFULNESS OF STATEMENT
OF FINANCIAL POSITION
• Compute the rates of return.
• Evaluate the capital structures.
• Assess risk and future cash flow

13. LIMITATION OF STATEMENT
OF FINANCIAL POSITION
• Most of Assets and Liabilities are reported at
historical cost.
• Use of judgments and estimates.
• Many items of financial value are omitted.

14. THANK
YOU