Cam college week 2
•Download as PPTX, PDF•
0 likes•125 views
This document provides an introduction to financial statements, including the income statement, balance sheet, and statement of cash flows. It explains that the income statement shows revenues, expenses and profit over a period of time, the balance sheet outlines a company's assets, liabilities and owner's equity, and the statement of cash flows breaks down cash inflows and outflows from operating, financing and investing activities. Financial statements are used by various stakeholders like business owners, governments, investors and lenders to understand a company's financial performance and position.
Report
Share
Report
Share
Recommended
Unlocking Financial Statements - Day 4
Jimmy Gentry presents "Unlocking Financial Statements," a business journalism Webinar hosted by the Donald W. Reynolds National Center for Business Journalism at Arizona State University's Cronkite School of Journalism.
Ceci Rodgers: Tackling Topics Through Financial Statements and Footnotes
Northwestern University/Medill School of Journalism's Ceci Rodgers discusses how journalists can dig deeper into a company's financial records by understanding their financial statements and footnotes. The presentation was delivered at the 2011 ASBPE National Conference.
Creative accounting
This document provides an overview of creative accounting, including:
- Defining creative accounting as the manipulation of financial numbers within legal standards but against their intended spirit.
- Explaining why companies may resort to creative accounting, such as managing earnings, meeting targets, or boosting share prices.
- Detailing some techniques of creative accounting like premature revenue recognition, manipulating reserves and amortization policies.
- Noting the significance of creative accounting for managers to enhance performance but its misleading nature for stakeholders; and the role of auditors in reducing its effects.
Financial Assets
This document discusses various financial assets including cash, accounts receivable, and lines of credit. It describes how cash is reported on the balance sheet and defines cash equivalents and restricted cash. It also discusses reconciling bank statements, establishing allowances for doubtful accounts, and estimating credit losses for accounts receivable. The document notes that concentrations of credit risk can occur if a significant portion of receivables are due from a few major customers or those in the same industry or region.
Unlocking Financial Statements - Day 4
Jimmy Gentry presents "Unlocking Financial Statements - Day 4," a business journalism Webinar for the Donald W. Reynolds National Center for Business Journalism.
To learn more about free training for business journalists, please visit businessjournalism.org.
Basic accounting principles & concept
The document outlines several basic accounting principles:
1) The cost principle states that assets should be recorded at their actual cost rather than market value, reducing subjectivity.
2) The accrual principle means revenue is recorded when earned, not when cash is received, showing work done rather than future work.
3) The matching principle matches current expenses with revenues to analyze financial performance and effectiveness.
4) Businesses must disclose records so their financial status can be judged appropriately, though revealing data should not cause unjustified expenses or misconceptions.
Cash flows and financial anayisis ppt @ bec doms
The document discusses cash flows and financial analysis for businesses. It provides information on three key sources of cash flows for businesses: operating activities, investing activities, and financing activities. It also discusses various types of financial ratios that are used to analyze businesses, including liquidity ratios, asset management ratios, debt management ratios, profitability ratios, and market value ratios. These ratios are used to evaluate different aspects of a business's performance and financial health.
Accounting
Financial statements are used by investors and businesses to analyze the financial performance and situation of an entity. There are four key financial statements: the statement of profit or loss, which shows revenues, costs and expenses to determine profit or loss over a period; the statement of financial position (balance sheet), which measures assets, liabilities and equity to assess the entity's financial situation; the statement of changes in equity, which details changes in owners' equity; and the statement of cash flow, which shows how operating, investing and financing activities affect cash flow. These statements provide essential information to investors and other stakeholders for financial decision making.
Recommended
Unlocking Financial Statements - Day 4
Jimmy Gentry presents "Unlocking Financial Statements," a business journalism Webinar hosted by the Donald W. Reynolds National Center for Business Journalism at Arizona State University's Cronkite School of Journalism.
Ceci Rodgers: Tackling Topics Through Financial Statements and Footnotes
Northwestern University/Medill School of Journalism's Ceci Rodgers discusses how journalists can dig deeper into a company's financial records by understanding their financial statements and footnotes. The presentation was delivered at the 2011 ASBPE National Conference.
Creative accounting
This document provides an overview of creative accounting, including:
- Defining creative accounting as the manipulation of financial numbers within legal standards but against their intended spirit.
- Explaining why companies may resort to creative accounting, such as managing earnings, meeting targets, or boosting share prices.
- Detailing some techniques of creative accounting like premature revenue recognition, manipulating reserves and amortization policies.
- Noting the significance of creative accounting for managers to enhance performance but its misleading nature for stakeholders; and the role of auditors in reducing its effects.
Financial Assets
This document discusses various financial assets including cash, accounts receivable, and lines of credit. It describes how cash is reported on the balance sheet and defines cash equivalents and restricted cash. It also discusses reconciling bank statements, establishing allowances for doubtful accounts, and estimating credit losses for accounts receivable. The document notes that concentrations of credit risk can occur if a significant portion of receivables are due from a few major customers or those in the same industry or region.
Unlocking Financial Statements - Day 4
Jimmy Gentry presents "Unlocking Financial Statements - Day 4," a business journalism Webinar for the Donald W. Reynolds National Center for Business Journalism.
To learn more about free training for business journalists, please visit businessjournalism.org.
Basic accounting principles & concept
The document outlines several basic accounting principles:
1) The cost principle states that assets should be recorded at their actual cost rather than market value, reducing subjectivity.
2) The accrual principle means revenue is recorded when earned, not when cash is received, showing work done rather than future work.
3) The matching principle matches current expenses with revenues to analyze financial performance and effectiveness.
4) Businesses must disclose records so their financial status can be judged appropriately, though revealing data should not cause unjustified expenses or misconceptions.
Cash flows and financial anayisis ppt @ bec doms
The document discusses cash flows and financial analysis for businesses. It provides information on three key sources of cash flows for businesses: operating activities, investing activities, and financing activities. It also discusses various types of financial ratios that are used to analyze businesses, including liquidity ratios, asset management ratios, debt management ratios, profitability ratios, and market value ratios. These ratios are used to evaluate different aspects of a business's performance and financial health.
Accounting
Financial statements are used by investors and businesses to analyze the financial performance and situation of an entity. There are four key financial statements: the statement of profit or loss, which shows revenues, costs and expenses to determine profit or loss over a period; the statement of financial position (balance sheet), which measures assets, liabilities and equity to assess the entity's financial situation; the statement of changes in equity, which details changes in owners' equity; and the statement of cash flow, which shows how operating, investing and financing activities affect cash flow. These statements provide essential information to investors and other stakeholders for financial decision making.
How Global Finacial Bridge Works
Use the GFB One page scorecard to help your Clients to
Evaluate clients profitability cash and return on investment in a One page scorecard
Where their key financial performance opportunities exist
Instantly know the impact of various decisions before you make them
How to convert financial statements in a real life management tool
Produce effective financial diagnostics
Create future projected financial statements and cash flows
Create consulting revenues that is truly saleable
Use the GFB One page scorecard to help you
Evaluate profitability cash and return on investment in a One page scorecard
Educate you people on how decisions impact the income statement, Balance Sheet and Cash flow statement
Know the impact of price and volume decisions
Know the difference between good and bad growth
Understand whether you are making money from other people money (risk profiling)
Discover where their key financial performance opportunities exist
Instantly know the impact of various decisions before you make them
How to convert financial statements in a real life management tool
Produce effective financial diagnostics
Create future projected financial statements and cash flows
Create consulting revenues that is truly saleable
Los angeles times family fund
The document discusses a $30,000 donation from the Los Angeles Times Family Fund. It notes that the auditors need to determine if the donation should be categorized as temporarily restricted. It also provides examples of how PUENTE classifies donations from corporate foundations, such as the Robert R. McCormick Foundation and Union Bank Foundation, as corporations because they are associated with larger corporations. Finally, it includes a link about the revenue recognition principle in accounting.
전자파의 인체에의 영향.ppt
The document provides an overview of key financial projections and statements used for start-up businesses, including pro forma income statements, balance sheets, cash flow statements, and break-even analysis. It explains things like the differences between income and profits, fixed and variable costs, depreciation, and how to calculate interest expense. The financial projections are meant to anticipate the business's expected financial performance over its first few years.
Why cash flow statements are important
The cash flow statement provides important information about a company's cash flows from operating, investing, and financing activities. It complements the income statement and balance sheet by showing how changes in balance sheet accounts affect cash flow. The cash flow from operations section indicates whether a company is generating enough cash internally and is a key metric to evaluate sustainability and quality of earnings. The cash flow statement also provides insights into how management is allocating cash flows across investing and financing activities. Key metrics like free cash flow derived from the cash flow statement help assess a company's liquidity and ability to operate over the long run.
IFRS vs GAAP
The document compares the presentation of financial statements under International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) used in the United States. It notes that IFRS balance sheets often list assets in reverse order of liquidity compared to GAAP and allow equity to be listed before liabilities. For income statements, GAAP requires 3 years of data while IFRS only requires 2. IFRS also allows more flexibility in expense classification. For statements of cash flows, GAAP classifies certain items like interest as operating cash flows while IFRS provides two options for classification.
Unlocking Financial Statements (2012) - Day 1 by Jimmy Gentry
Unlocking Financial Statements (2012) - Day 1 by Jimmy GentryReynolds Center for Business Journalism
This document provides an overview of financial statements and related topics. It outlines a 5-day schedule to cover introductions, the income statement, balance sheet, cash flows, and advanced topics. It defines terms like audited and GAAP. It describes the Sarbanes-Oxley Act's emphasis on internal controls and disclosure for public companies. Key SEC filings like 10-Ks and 10-Qs are also outlined. The goals of accounting and finance are defined, and GAAP, the operating cycle, and cash flows are explained at a high level.Unlocking Financial Statements (2012) - Day 2 by Jimmy Gentry
Unlocking Financial Statements (2012) - Day 2 by Jimmy GentryReynolds Center for Business Journalism
Jimmy Gentry presents Day Two of "Unlocking Financial Statements," a free, weeklong webinar series hosted by the Donald W. Reynolds National Center for Business Journalism.
This training covers income statements, balance sheets, cash flows and tips for finding stories in corporate filings.
For more information about free training for business journalists, please visit businessjournalism.org.Cash flow management for small business
The document provides strategies and tips for managing cash flow in a small business. It discusses developing a cash flow forecast to monitor incoming and outgoing money. Tips include getting cash in quickly from sales while slowing outflows, managing accounts receivable, inventory, and debt, and cutting expenses where possible. Regularly updating the cash flow forecast can help alert businesses before running out of money and improve effective management.
Managing cash flow, Slide Presentation
This presentation discusses managing cash flow. It defines cash flow management as forecasting, collecting, disbursing, investing, and planning for cash needs. A cash budget or "cash map" is created to predict cash needs over time. The five steps to prepare a cash budget are determining a minimum cash balance, forecasting sales, forecasting cash receipts, forecasting cash disbursements, and estimating the end-of-month cash balance. Managing accounts receivable, accounts payable, and inventory are described as the "Big Three" of cash flow management. Tips are provided to accelerate cash receipts and stretch out cash disbursements.
Cash flow statement vs fund flow statement
A cash flow statement shows the changes in cash position of a company over a period of time by outlining cash inflows and outflows from operating, investing, and financing activities. It differs from a funds flow statement, which analyzes changes in working capital and is based on accrual accounting, while a cash flow statement strictly focuses on changes in a company's cash balance on a cash basis. Cash flow statements are more useful for assessing a company's short-term liquidity as they directly track cash inflows and outflows.
Reportingto management diazcales
Gerardo Diaz presents a management report for Gemstar Productions using data from Quickbooks. The report includes a balance sheet showing $50,700 in cash, $1,333 in supply inventory, and $42,153 in total liabilities. It also includes a profit and loss statement showing $11,400 in event revenue and $4,833 in net income, as well as budgets versus actuals and statements of cash flows. Gerardo also discusses internal controls like bank reconciliations and approval processes, and defines accounting concepts like accounts receivable, the balance sheet equation, and gross margin.
Ch. 7 Financial Planning
Before approaching lenders or investors, entrepreneurs must create solid financial statements projecting their business's first-year performance, including pro forma statements. Pro forma statements include a start-up costs list, cash flow statement forecasting revenues and expenses, and balance sheet using the accounting equation of assets equaling liabilities plus owner's equity. The financial statements are based on the entrepreneur's forecasts and help secure financing.
Financing plan
The financial plan provides a complete picture of the projected financial position of a new venture, including cash inflows and outflows. It consists of operating and capital budgets, pro forma income statements, cash flow statements, balance sheets, and break-even analysis. The financial plan explains how the entrepreneur intends to financially manage the venture and meet obligations.
Window Dressing-B.V.Raghunandan
Manipulation of financial accounting in the name of creative accounting, as presented by B.v.Raghunandan in a guest lecture at MBA department, Vivekananda Engineering College, Puttur, Karnataka in India on December 29, 2008
Unlocking Financial Statements - Day 5 (2012) by Jimmy Gentry
Unlocking Financial Statements - Day 5 (2012) by Jimmy GentryReynolds Center for Business Journalism
Jimmy Gentry presents Day Five of "Unlocking Financial Statements," a free, weeklong webinar series hosted by the Donald W. Reynolds National Center for Business Journalism.
This training covers income statements, balance sheets, cash flows and tips for finding stories in corporate filings.
For more information about free training for business journalists, please visit businessjournalism.org.Unlocking Financial Statements (2012) - Day 4 by Jimmy Gentry
Unlocking Financial Statements (2012) - Day 4 by Jimmy GentryReynolds Center for Business Journalism
This document provides an overview of a schedule for understanding financial statements over 5 days. Day 4 focuses on cash flows, which record cash provided by sources and consumed by uses. The statement of cash flows provides information about a company's use of cash, investing, financing, and ability to continue operations and meet obligations. Cash flows come from operating, investing, and financing activities, though companies have some flexibility in categorizations. Free cash flow is a powerful indicator, calculated as cash from operations minus capital expenditures. Various models can be used to calculate free cash flow.FINANCIAL STATEMENTS FRAUDS
A POWER POINT PRESENTATION ON SCHEMES OF FINANCIAL STATEMENTS FRAUDS WHICH MAY BE OF HELP TO FRAUD EXAMINER
CV Francisco Reyes
This document provides a summary of qualifications for Francisco Reyes Camacho, including over 20 years of experience in financial services sales, product development, and operations management. He has a track record of exceeding sales goals and growing revenue significantly at multiple banks, including J.P. Morgan, Bank of America, and Citibank. His experience spans developing client relationships, managing teams, and implementing complex financial solutions for both corporate and individual clients.
21-80-1-PB
This document summarizes the experiences of women in the punk music scene from the 1970s-2000s. It discusses how, despite punk's ideals of openness, women faced rejection and abuse. It profiles several influential female punk artists like Patti Smith and Siouxie Sioux who challenged gender norms through their music and fashion. While their styles shocked many, they helped reshape the subculture. The document also discusses how media coverage stereotyped punk women and how consumer culture has since commercialized the rebellious spirit of punk.
Cam college week 2
This document provides an introduction to financial statements, including the income statement, balance sheet, and statement of cash flows. It explains that the income statement shows revenues, expenses and profit over a period of time, the balance sheet outlines a company's assets, liabilities and owner's equity, and the statement of cash flows breaks down cash inflows and outflows from operating, financing and investing activities. Financial statements are used by various stakeholders like business owners, governments, investors and lenders to understand a company's performance and financial position.
Bottom Line Presentation
The document proposes a conceptual product for synchronous learning that would improve interactivity, transparency, and continuous learning. It conducted research on learning methods and defined pain points. The proposed product would allow:
1. Interactivity through features like chat, screen sharing, and breakout groups to facilitate engagement.
2. Transparency by providing instructors real-time data on engagement and long-term analytics to improve training.
3. Continuous learning through a living library, forums for post-training discussion, and evaluation of material application.
The product would have an easy-to-use interface and be cloud-based for simple implementation in training settings. This conceptual product aims to address shortcomings in current educational technologies
Clone Clone Make: a better way to build
Description of the J9's build pipeline and how reshaping it around the "clone clone make" vision has helped to reshape the organization.
More Related Content
What's hot
How Global Finacial Bridge Works
Use the GFB One page scorecard to help your Clients to
Evaluate clients profitability cash and return on investment in a One page scorecard
Where their key financial performance opportunities exist
Instantly know the impact of various decisions before you make them
How to convert financial statements in a real life management tool
Produce effective financial diagnostics
Create future projected financial statements and cash flows
Create consulting revenues that is truly saleable
Use the GFB One page scorecard to help you
Evaluate profitability cash and return on investment in a One page scorecard
Educate you people on how decisions impact the income statement, Balance Sheet and Cash flow statement
Know the impact of price and volume decisions
Know the difference between good and bad growth
Understand whether you are making money from other people money (risk profiling)
Discover where their key financial performance opportunities exist
Instantly know the impact of various decisions before you make them
How to convert financial statements in a real life management tool
Produce effective financial diagnostics
Create future projected financial statements and cash flows
Create consulting revenues that is truly saleable
Los angeles times family fund
The document discusses a $30,000 donation from the Los Angeles Times Family Fund. It notes that the auditors need to determine if the donation should be categorized as temporarily restricted. It also provides examples of how PUENTE classifies donations from corporate foundations, such as the Robert R. McCormick Foundation and Union Bank Foundation, as corporations because they are associated with larger corporations. Finally, it includes a link about the revenue recognition principle in accounting.
전자파의 인체에의 영향.ppt
The document provides an overview of key financial projections and statements used for start-up businesses, including pro forma income statements, balance sheets, cash flow statements, and break-even analysis. It explains things like the differences between income and profits, fixed and variable costs, depreciation, and how to calculate interest expense. The financial projections are meant to anticipate the business's expected financial performance over its first few years.
Why cash flow statements are important
The cash flow statement provides important information about a company's cash flows from operating, investing, and financing activities. It complements the income statement and balance sheet by showing how changes in balance sheet accounts affect cash flow. The cash flow from operations section indicates whether a company is generating enough cash internally and is a key metric to evaluate sustainability and quality of earnings. The cash flow statement also provides insights into how management is allocating cash flows across investing and financing activities. Key metrics like free cash flow derived from the cash flow statement help assess a company's liquidity and ability to operate over the long run.
IFRS vs GAAP
The document compares the presentation of financial statements under International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) used in the United States. It notes that IFRS balance sheets often list assets in reverse order of liquidity compared to GAAP and allow equity to be listed before liabilities. For income statements, GAAP requires 3 years of data while IFRS only requires 2. IFRS also allows more flexibility in expense classification. For statements of cash flows, GAAP classifies certain items like interest as operating cash flows while IFRS provides two options for classification.
Unlocking Financial Statements (2012) - Day 1 by Jimmy Gentry
Unlocking Financial Statements (2012) - Day 1 by Jimmy GentryReynolds Center for Business Journalism
This document provides an overview of financial statements and related topics. It outlines a 5-day schedule to cover introductions, the income statement, balance sheet, cash flows, and advanced topics. It defines terms like audited and GAAP. It describes the Sarbanes-Oxley Act's emphasis on internal controls and disclosure for public companies. Key SEC filings like 10-Ks and 10-Qs are also outlined. The goals of accounting and finance are defined, and GAAP, the operating cycle, and cash flows are explained at a high level.Unlocking Financial Statements (2012) - Day 2 by Jimmy Gentry
Unlocking Financial Statements (2012) - Day 2 by Jimmy GentryReynolds Center for Business Journalism
Jimmy Gentry presents Day Two of "Unlocking Financial Statements," a free, weeklong webinar series hosted by the Donald W. Reynolds National Center for Business Journalism.
This training covers income statements, balance sheets, cash flows and tips for finding stories in corporate filings.
For more information about free training for business journalists, please visit businessjournalism.org.Cash flow management for small business
The document provides strategies and tips for managing cash flow in a small business. It discusses developing a cash flow forecast to monitor incoming and outgoing money. Tips include getting cash in quickly from sales while slowing outflows, managing accounts receivable, inventory, and debt, and cutting expenses where possible. Regularly updating the cash flow forecast can help alert businesses before running out of money and improve effective management.
Managing cash flow, Slide Presentation
This presentation discusses managing cash flow. It defines cash flow management as forecasting, collecting, disbursing, investing, and planning for cash needs. A cash budget or "cash map" is created to predict cash needs over time. The five steps to prepare a cash budget are determining a minimum cash balance, forecasting sales, forecasting cash receipts, forecasting cash disbursements, and estimating the end-of-month cash balance. Managing accounts receivable, accounts payable, and inventory are described as the "Big Three" of cash flow management. Tips are provided to accelerate cash receipts and stretch out cash disbursements.
Cash flow statement vs fund flow statement
A cash flow statement shows the changes in cash position of a company over a period of time by outlining cash inflows and outflows from operating, investing, and financing activities. It differs from a funds flow statement, which analyzes changes in working capital and is based on accrual accounting, while a cash flow statement strictly focuses on changes in a company's cash balance on a cash basis. Cash flow statements are more useful for assessing a company's short-term liquidity as they directly track cash inflows and outflows.
Reportingto management diazcales
Gerardo Diaz presents a management report for Gemstar Productions using data from Quickbooks. The report includes a balance sheet showing $50,700 in cash, $1,333 in supply inventory, and $42,153 in total liabilities. It also includes a profit and loss statement showing $11,400 in event revenue and $4,833 in net income, as well as budgets versus actuals and statements of cash flows. Gerardo also discusses internal controls like bank reconciliations and approval processes, and defines accounting concepts like accounts receivable, the balance sheet equation, and gross margin.
Ch. 7 Financial Planning
Before approaching lenders or investors, entrepreneurs must create solid financial statements projecting their business's first-year performance, including pro forma statements. Pro forma statements include a start-up costs list, cash flow statement forecasting revenues and expenses, and balance sheet using the accounting equation of assets equaling liabilities plus owner's equity. The financial statements are based on the entrepreneur's forecasts and help secure financing.
Financing plan
The financial plan provides a complete picture of the projected financial position of a new venture, including cash inflows and outflows. It consists of operating and capital budgets, pro forma income statements, cash flow statements, balance sheets, and break-even analysis. The financial plan explains how the entrepreneur intends to financially manage the venture and meet obligations.
Window Dressing-B.V.Raghunandan
Manipulation of financial accounting in the name of creative accounting, as presented by B.v.Raghunandan in a guest lecture at MBA department, Vivekananda Engineering College, Puttur, Karnataka in India on December 29, 2008
Unlocking Financial Statements - Day 5 (2012) by Jimmy Gentry
Unlocking Financial Statements - Day 5 (2012) by Jimmy GentryReynolds Center for Business Journalism
Jimmy Gentry presents Day Five of "Unlocking Financial Statements," a free, weeklong webinar series hosted by the Donald W. Reynolds National Center for Business Journalism.
This training covers income statements, balance sheets, cash flows and tips for finding stories in corporate filings.
For more information about free training for business journalists, please visit businessjournalism.org.Unlocking Financial Statements (2012) - Day 4 by Jimmy Gentry
Unlocking Financial Statements (2012) - Day 4 by Jimmy GentryReynolds Center for Business Journalism
This document provides an overview of a schedule for understanding financial statements over 5 days. Day 4 focuses on cash flows, which record cash provided by sources and consumed by uses. The statement of cash flows provides information about a company's use of cash, investing, financing, and ability to continue operations and meet obligations. Cash flows come from operating, investing, and financing activities, though companies have some flexibility in categorizations. Free cash flow is a powerful indicator, calculated as cash from operations minus capital expenditures. Various models can be used to calculate free cash flow.FINANCIAL STATEMENTS FRAUDS
A POWER POINT PRESENTATION ON SCHEMES OF FINANCIAL STATEMENTS FRAUDS WHICH MAY BE OF HELP TO FRAUD EXAMINER
What's hot (17)
Unlocking Financial Statements (2012) - Day 1 by Jimmy Gentry
Unlocking Financial Statements (2012) - Day 1 by Jimmy Gentry
Unlocking Financial Statements (2012) - Day 2 by Jimmy Gentry
Unlocking Financial Statements (2012) - Day 2 by Jimmy Gentry
Unlocking Financial Statements - Day 5 (2012) by Jimmy Gentry
Unlocking Financial Statements - Day 5 (2012) by Jimmy Gentry
Unlocking Financial Statements (2012) - Day 4 by Jimmy Gentry
Unlocking Financial Statements (2012) - Day 4 by Jimmy Gentry
Viewers also liked
CV Francisco Reyes
This document provides a summary of qualifications for Francisco Reyes Camacho, including over 20 years of experience in financial services sales, product development, and operations management. He has a track record of exceeding sales goals and growing revenue significantly at multiple banks, including J.P. Morgan, Bank of America, and Citibank. His experience spans developing client relationships, managing teams, and implementing complex financial solutions for both corporate and individual clients.
21-80-1-PB
This document summarizes the experiences of women in the punk music scene from the 1970s-2000s. It discusses how, despite punk's ideals of openness, women faced rejection and abuse. It profiles several influential female punk artists like Patti Smith and Siouxie Sioux who challenged gender norms through their music and fashion. While their styles shocked many, they helped reshape the subculture. The document also discusses how media coverage stereotyped punk women and how consumer culture has since commercialized the rebellious spirit of punk.
Cam college week 2
This document provides an introduction to financial statements, including the income statement, balance sheet, and statement of cash flows. It explains that the income statement shows revenues, expenses and profit over a period of time, the balance sheet outlines a company's assets, liabilities and owner's equity, and the statement of cash flows breaks down cash inflows and outflows from operating, financing and investing activities. Financial statements are used by various stakeholders like business owners, governments, investors and lenders to understand a company's performance and financial position.
Bottom Line Presentation
The document proposes a conceptual product for synchronous learning that would improve interactivity, transparency, and continuous learning. It conducted research on learning methods and defined pain points. The proposed product would allow:
1. Interactivity through features like chat, screen sharing, and breakout groups to facilitate engagement.
2. Transparency by providing instructors real-time data on engagement and long-term analytics to improve training.
3. Continuous learning through a living library, forums for post-training discussion, and evaluation of material application.
The product would have an easy-to-use interface and be cloud-based for simple implementation in training settings. This conceptual product aims to address shortcomings in current educational technologies
Clone Clone Make: a better way to build
Description of the J9's build pipeline and how reshaping it around the "clone clone make" vision has helped to reshape the organization.
invokedynamic: Evolution of a Language Feature
This session explores how the Java ecosystem is evolving, by following the lifecycle of the java.lang.invoke package and the invokedynamic bytecode. From its origins in dynamic language optimization to providing the underpinnings of Java 8’s lambda expression, invokedynamic has become a powerful tool for language design.
intro JK
This 7-week financial management class will cover public vs private companies, financial statements, raising capital, risk and reward, and financial modeling tools. Students will learn through a textbook, online platform, powerpoints, videos and a simulation game. The class will establish norms and students will be evaluated based on rubrics to ensure preparation for internships. The instructor has experience with private and public companies as well as non-profits and holds multiple degrees in finance and economics. Students are asked what they hope to get out of the class and if they have any questions.
Greta_Rabinovich_CV_2013_(1) (2)
Greta Rabinovich is a licensed pharmacist in New Jersey with over 4 years of experience working in community pharmacies. She has a Doctor of Pharmacy degree from Long Island University. Her experience includes dispensing medications, counseling patients, and interacting with healthcare providers. She is committed to improving patient health and wellness through her work.
Comparative essay
The document provides guidance on writing comparative text responses. It discusses three main structures for comparative essays: 1) discussing each text separately and then comparing them, 2) alternating between discussing similarities and differences, and 3) integrating comparison throughout by discussing one text and then the other on the same theme. For each structure, it provides an example outline. It emphasizes the need to demonstrate thorough understanding of both texts individually as well as compare and contrast them.
J9's MethodHandle Compilation Pipeline #JFokus2015
Come hear about how IBM's J9 JVM approaches MethodHandle compilation. The MethodHandle architecture and the transitions from interpreted to compiled and finally to customized will be described. Recent performance optimizations will be touched on along with hints on how to aid the JVM to optimize your MethodHandle code.
Comparative essay
Comparative text responses require balancing analysis of individual texts with comparison of how the two texts address similar topics, themes or issues. Effective responses introduce an argument, discuss each text in depth supported by evidence, compare the texts by highlighting similarities and differences, and conclude by restating the position. Structuring can focus on discussing each text separately then comparing, integrate comparison throughout, or organize by similarity or difference. Strong responses demonstrate thorough understanding of texts and how authors construct meaning, develop logical interpretations, justify with evidence, and express ideas fluently.
JavaOne 2016: Life after Modularity
Covers the common issues seen when migrating from Java 8 to Java 9. This deck shows simplified examples of the issues and code snippets of how to address them.
J9: Under the hood of the next open source JVM
A description of how bytecodes are loaded into the J9VM and how bytecode execution occurs, plus IBM's plans to open source J9.
Session is the "new hire" talk given to all new J9 VM team members.
Viewers also liked (13)
J9's MethodHandle Compilation Pipeline #JFokus2015
J9's MethodHandle Compilation Pipeline #JFokus2015
Similar to Cam college week 2
7 the role of accounting in business
Accounting provides financial information to evaluate a company's performance. It involves systematically recording, measuring, and communicating financial data. Accounting consists of both management accounting for internal decision making and financial accounting for external reporting. Financial statements like the income statement, balance sheet, and statement of cash flows convey key financial metrics and are important for managers, investors, and other stakeholders to assess the business.
Accounting for non profit organization
NPO Accounting is very important topic for all Accounting and Finance students to learn and have knowledge of its basics theory and accounting.
01_PowerPoint_Presentation_(2003).ppt
Financial accounting collects and reports financial information about a business to external users like investors and creditors. It provides useful information to help them make rational investment and credit decisions. The main financial statements are the income statement, balance sheet, statement of retained earnings, and statement of cash flows. The income statement reports revenues, expenses and net income/loss over an accounting period according to accrual basis accounting, which records revenues when earned and expenses when incurred rather than when cash is received or paid.
Introduction to Financial Statments
This document provides an overview of key financial statements:
- The income statement shows revenues, expenses, and net income/loss over a period of time.
- The statement of owner's equity tracks changes in equity value from net income/loss as well as owner investments and distributions.
- The balance sheet lists assets, liabilities, and equity on a given date to show financial position.
- The statements are interrelated, with net income flowing to impact equity on the balance sheet. The document also defines current and noncurrent assets/liabilities and provides examples of each.
Chapter 03 Cash Flows & Financial Analysis
This document discusses the statement of cash flows and financial analysis. It provides examples of constructing a statement of cash flows for an individual and a business. It explains the three sections of the statement of cash flows - operating, investing, and financing activities. It also discusses various types of ratios used in financial analysis, including liquidity, asset management, debt management, and profitability ratios.
Accounting and Finance Basics.pptx
This document provides an overview of accounting basics for business managers. It defines accounting as identifying, measuring, and communicating economic information to allow for informed decisions. Accounting information is useful for managers, business owners, potential buyers or partners, investors, and tax inspectors. The key financial statements that managers must understand are the income statement, balance sheet, and statement of cash flows. These statements show profitability, financial position with assets and liabilities, and cash inflows and outflows. Understanding accounting basics is essential for business managers to effectively oversee finances and make informed financial decisions.
Cash flow statement prep
The document provides guidance on how to prepare a cash flow statement for a business. It explains that a cash flow statement traces the flow of funds into and out of a business during an accounting period and is important for financial management. It then outlines the key components of a cash flow statement, including operating, investing and financing activities. The document walks through how to construct a cash flow statement step-by-step using sample income statement and balance sheet data from a fictional company. It covers calculating cash flows directly from revenue and expense accounts or indirectly by reconciling net income.
Cash flow statement
A presentation about the Cash Flow Statement ,whole chapter is covered in the slides .one can easily understand the concept of cash flow statement
and a video is also there but link went missing so please search it on youtube by the name of "cash flow statement in 3-min" a beautiful video to understand the basic concept of cash flow statement.In the end a numerical has solved for the better understanding ,which let u fetch marks in your examinations.
Accounting Lessons Day 2--Finalized
This document provides an overview of topics covered in Accounting Day 2, including:
1. A review of debit and credit concepts through quizzes.
2. An introduction to key financial statements - the income statement reflects profitability, the balance sheet reflects financial position, and the cash flow statement shows cash inflows and outflows.
3. How transactions affect the income statement and balance sheet through accrual-based accounting adjustments.
The document then explores each financial statement in more detail, defining their purpose and key components like assets, liabilities, and equity for the balance sheet, and revenues and expenses for the income statement. Sample statements are provided for illustration.
Business finance 1 200505
Basics of finance and accounting written for owners of business including family business. Step by step learning by all professionals and self employed besides business owners. At the end of each chapter there are questions for revision & practice.
Cash Flow Statement Simplified
A simplified understanding of cash flow statements -- what they mean, how to interpret them and how they affect your business.
Chapter02
The document discusses key concepts in accounting including the balance sheet, elements of financial statements, qualitative characteristics of financial reporting, and accounting assumptions and principles. It covers the objective of financial reporting to provide useful information to external users, and defines common balance sheet accounts and elements like assets, liabilities, equity, revenues and expenses. It also discusses how accounting tracks changes through journal entries and T-accounts to maintain the balance sheet equation of Assets = Liabilities + Equity.
Bookkeeping 101 For Small Businesses
Any business whether small or big needs bookkeeping to keep track of the progress of the business. In this document, you will learn what bookkeeping is all about. https://make-money-with-sam.com/bookkeeping-101-for-small-businesses/
Shiltscpa accounting 101 presentation
The document provides an overview of accounting concepts and financial statements for attorneys. It covers topics such as financial statements and tax returns, financial analysis, advisory functions, and client risks and opportunities that can be identified from statements and returns. The document defines accounting and discusses the accounting equation, balance sheet, income statement, statement of cash flows, and components of personal and business tax returns. It emphasizes how statements and returns can provide both obvious and not-so-obvious insights about clients' financial health, risks, opportunities, and more.
Your First Step to Financial Intelligence
Finance is the language of business. To make effective business decisions, you have to understand and speak the terms in which business is measured. Top management decides on the basis of numbers. So, do you have a choice but to make the effort to start talking numbers confidently. This FREE eguide helps you take the first steps to financial intelligence.
What are the four 4 major financial statements.pdf
Financial statements summarize a company's business activities, financial performance, financial position, and cash flows through a series of written reports. All reports should be structured to convey relevant data in an easily digestible manner. Specifically, a cliff note on the financial performance of the Business Accountants. These reports typically provide a snapshot of a specific period of time and typically represent activity over a specific month, year, or specific time period. These financial statements are critical to understanding your business and performance.
Understanding financial-statements-revised-2012-10-7-12
The document discusses understanding financial statements for small businesses. It defines financial statements as summarized results of business transactions over a period of time, showing income, expenses, cash balances and debt levels. It then explains how to read and analyze a company's income statement and balance sheet, including reviewing revenue and expense trends, profitability, liquidity, debt and inventory levels. The document stresses the importance of comparing financial statement numbers to budgets, competitors and prior periods for optimal management insights.
Basic Financial Statements
(follow my slide share LinkedIn account for more presentation)
http://www.slideshare.net/unaib763
and LinkedIn account
FINANCIAL ACCOUNTINGTopic 1 Define and articulate the four basi.docx
FINANCIAL ACCOUNTING
Topic 1: Define and articulate the four basic financial statements.
Reference: Kimmel, Paul. D., Weygandt, Jerry. J. & Kieso, Donald. E. (2006). Financial Accounting: Tools for Business Decision Making (4th ed.). Hoboken, NJ: John Wiley & Sons. Used with permission from the publisher.
Basic Financial Statements
Assets, liabilities, expenses, and revenues are of interest to users of accounting information. For business purposes, it is customary to arrange this information in the format of four different financial statements, which form the backbone of financial accounting:
· To present a picture at a point in time of what your business owns (its assets) and what it owes (its liabilities), you would present a balance sheet.
· To show how successfully your business performed during a period of time, you would report its revenues and expenses in an income statement.
· To indicate how much of previous income was distributed to you and the other owners of your business in the form of dividends, and how much was retained in the business to allow for future growth, you would present a retained earnings statement.
· To show from what sources your business obtained cash during a period of time and how that cash was used, you would present a statement of cash flows.
To introduce you to these statements, we have prepared the financial statements for a marketing agency, Sierra Corporation.
Income Statement
The purpose of the income statement is to report the success or failure of the company's operations for a period of time. To indicate that its income statement reports the results of operations for a period of time, Sierra dates the income statement “For the Month Ended October 31, 2007.” The income statement lists the company's revenues followed by its expenses. Finally, Sierra determines the net income (or net loss) by deducting expenses from revenues. Sierra Corporation's income statement is shown in Illustration 1.
Illustration 1 Sierra Corporation's income statement
Why are financial statement users interested in net income? Investors are interested in Sierra's past net income because it provides information about future net income. Investors buy and sell stock based on their beliefs about Sierra's future performance. If you believe that Sierra will be even more successful in the future and that this success will translate into a higher stock price, you should buy its stock. Creditors also use the income statement to predict the future. When a bank loans money to a company, it does so with the belief that it will be repaid in the future. If it didn't think it would be repaid, it wouldn't loan the money. Therefore, prior to making the loan the bank loan officer will use the income statement as a source of information to predict whether the company will be profitable enough to repay its loan.
Amounts received from issuing stock are not revenues, and amounts paid out as dividends are not expenses. As a result, they a ...
How to talk to your cfo with confidence eguide
The document provides 9 practical finance tips for entrepreneurs to confidently discuss finances with their CFO, including understanding key financial statements like the income statement, balance sheet, and cash flow statement; the differences between accounting and finance, revenues and expenses; as well as budgets, depreciation, and the differences between profits and cash. It aims to demystify financial concepts in a straightforward way for business owners.
Similar to Cam college week 2 (20)
What are the four 4 major financial statements.pdf
What are the four 4 major financial statements.pdf
Understanding financial-statements-revised-2012-10-7-12
Understanding financial-statements-revised-2012-10-7-12
FINANCIAL ACCOUNTINGTopic 1 Define and articulate the four basi.docx
FINANCIAL ACCOUNTINGTopic 1 Define and articulate the four basi.docx
Cam college week 2
- 2. What are they? Income statement Balance Sheet Statement of cash flow
- 3. Who might use them? Owners of business Governments Investors Lenders
- 4. How are they used? An owner of business might use statements to determine how they are doing A government wants to know so they can charge taxes
- 5. How are they used? An investor might want to know how (and if!) they are making money A lender will want to know if the borrower will be able to pay back interest and the principal
- 6. Income statement An income statement is a picture of the sales, expenses, and net income (or loss) in a given time period. Revenues/Sales $ 10.00 What comes in/what is sold Expenses $ 5.00 All expenses needed to crerate the sale Net $ 5.00 What is leftover
- 7. Balance Sheet A Balance sheet “reveals what a company has, owes, and what a company is worth” (On paper) The Wall Street MBA Rueben Advani Assets=Liabilities Plus owners equity
- 8. Statement of Cash Flows This SCF shows the actual cash coming in and going out of a firm in a given time. It breaks out the cash flows by type: Cash from Operations Cash from Financing Cash from Investing
- 9. Accounting Accounting standards are important to everyone uses the same “norms” to report the business activities G.A.A.P. stands for Generally accepted accounting practices and companies that claim they are doing this are committing to being consistent with the industry
- 10. Numbers The numbers we see driven from accounting allow us to make financial decisions and actually Manage the Finances of the business
- 11. Conclusion Statements are used by many stakeholders We can arrive at different conclusions They are a starting point for further analysis