Financial Reporting financial accounting working capital management ratio analysis fundflow statement

1. Module 1
Financial Reporting
Dr.Shivaprasad G
PD., Ph.D., MBA., M.Com., PGDFM., Mphil., FDP (IIM-K)

2. Get Started
Creative
Idea
Mind
Learn
Brain
Capital VS Revenue Expenditure
Importance of Depreciation in FM
Indian Tax System

3. Balance Sheet
Liabilities Assets
Equity/Owners Fund
Ordinary Equity SH
Reserves and Surplus
Long Term Liabilities
Debentures
Bank & FI Term Loans
Preference Shareholders
P2P
Current Liabilities
Provisions
Creditors/BP/AP
Outstanding Expenses
Fixed Assets
Land
Building
Machinery
Furniture
Goodwill
Patent/copy rights
Research & Development
Investments
Current Assets
Inventory/Stock
Debtors/Accounts Receivables
Cash in hand & at Bank
Prepaid Expenses
Total of Liabilities Total of Assets

4. Off Balance Sheet (OBS)
Event Occurring after the Balance Sheet

5. Income Statement
Sales Revenue
-Operating Expenses
EBIT/Operating Profit
-Interest
EBT
-Tax
EAT/PAT
-Pref Dividend
EAESH
_____
No of O/S shares
EPS
DEPS
DPS

6. Definitions of Accounting
“ Accounting is an art of recording, classifying, and
summarizing in a significant manner and in terms of money
transactions and events which are in part at least of a
financial character and interpreting the results thereof”.
- American Institute of Certified Public Accountants (AICPA)

7. Recording
Classifying
Summarizing
Journal
Ledger
Trial Balance
Preparation of Financial Statements
Process of Accounting

8. EXTERNAL USERS
Financial Accounting
• Investors
• Creditors
• Regulators
• Customers
• Competitors
• Owners
• Managers
• Employees
INTERNAL USERS
Financial Accounting
Users of Accounting Information

9. Users and Uses of Accounting Information

10. Shareholders/Investors

11. Management

12. Government

13. Creditors

15. Customers
Customers

16. Employees

17. Research

18. Public

19. Regulators