Elements of financial statement

2. Elements of financial statements

3. Financial statement are the summarized results of an entity during a
particular period and the financial position of that entity at the end
of that period.

4.  Balance sheet
 Income statement
 Cash flows
 Owner equity statement

6. Cash flows
 Cash flows from
operating activities
 Cash flows from
Investing activities
 Cash flows from
Financial activities
Owner equity
 Share capital
 Accumulated profit
of loss
 Reserves

7. This Project has been very useful to me because I
learned how to prepare cash flow statements and
ratio analysis. This has improved my knowledge
on financial statements which is very useful in
business and commerce ever day. The work I did
in this project has helped me to understand the
techniques, applications and usefulness of
financial statements to understand the
performance of a particular company or
enterprise without much difficulty and also
understand how to prepare them in future. I
came to the following conclusion while preparing
this project.

8. S.M. Khaled Hossain,Lecturer,Department of Business
Administration,City University
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