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TM
CFI
Assets
+	 Cash & cash equivalents
+	Inventory
+	 Accounts receivable
+	 Plant, property & equipment
+	 Intangible assets
+	Others
=	 Total assets (A)
Liabilities
+	 Accounts payable
+	 Short-term debt
+	 Long-term debt
+	Others
=	 Total liabilities (B)
Shareholders’ equity (C) [A=B+C)
Revenue
-	 Cost of sales
=	 Gross profit
-	 SG&A expenses
+	 Other income
-	 Other expenses
=	 Earnings before interest & taxes
+	 Interest income
-	 Interest expenses
=	 Earnings before taxes
-	Tax
=	 Net income
-	Dividends
=	 Retained earnings
Operating profit
+	Depreciation/Amortization
+	 Other non-cash charges
-	 Increase in inventory
-	 Increase in a/c receivable
+	 Increase in a/c payable
=	 Operating cash flow
-	 Net interest paid
-	 Tax paid
=	 Net operating cash flow
-	 Capital expenditure
-	Dividends
±	 Change in equity
±	 Change in debt
=	 Change in cash & cash equiv.
Assets
+	 Cash & cash equivalents
+	Inventory
+	 Accounts receivable
+	 Plant, property & equipment
+	 Intangible assets
+	Others
=	 Total assets (A)
Liabilities (B)
+	 Accounts payable
+	 Short-term debt
+	 Long-term debt
+	Others
=	 Total liabilities
Shareholders’ equity (C) [A=B+C]
Accounting Factsheet
INCOME STATEMENT CASH FLOW STATEMENT CLOSING BALANCE SHEET
OPENING BALANCE SHEET

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Accounting Factsheet.pdf

  • 1. 1 www.corporatefinanceinstitute.com TM CFI Assets + Cash & cash equivalents + Inventory + Accounts receivable + Plant, property & equipment + Intangible assets + Others = Total assets (A) Liabilities + Accounts payable + Short-term debt + Long-term debt + Others = Total liabilities (B) Shareholders’ equity (C) [A=B+C) Revenue - Cost of sales = Gross profit - SG&A expenses + Other income - Other expenses = Earnings before interest & taxes + Interest income - Interest expenses = Earnings before taxes - Tax = Net income - Dividends = Retained earnings Operating profit + Depreciation/Amortization + Other non-cash charges - Increase in inventory - Increase in a/c receivable + Increase in a/c payable = Operating cash flow - Net interest paid - Tax paid = Net operating cash flow - Capital expenditure - Dividends ± Change in equity ± Change in debt = Change in cash & cash equiv. Assets + Cash & cash equivalents + Inventory + Accounts receivable + Plant, property & equipment + Intangible assets + Others = Total assets (A) Liabilities (B) + Accounts payable + Short-term debt + Long-term debt + Others = Total liabilities Shareholders’ equity (C) [A=B+C] Accounting Factsheet INCOME STATEMENT CASH FLOW STATEMENT CLOSING BALANCE SHEET OPENING BALANCE SHEET