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Good Evening Everybody
Hope everyone is well
 I am Mirza Fatema
 Student of Eden Mohila collage
 Today I discussed with you
Financial Statement
 What is Financial statements ?
 Financial statements is a formal record of the financial activities and
position of business, Persons or other entity.
 The principal financial statements
Of corporation are:
 Balance sheet
 Income statement
 Statement of Cash flow
Balance Sheet
 Balance Sheet show the financial
condition of an accounting entity as
particular date.
 It consist of three section.
 Assets: The resources of the firm
 Liabilities : The debts of the firm.
 Stockholder equity: The owner interest the firm.
INCOME STATEMENT
 It summarizes revenues and expenses and gain and loses, ending with net
income.
 It summarizes the result of operations for a particular period of time.
 Net income is included in retained earning in the stockholder equity
section of the balance sheet.
STATEMENT OF CASH FLOWS
 It details the inflow and outflows of cash during a specified period of time.
 Covers the same period as the income statement.
 Three Section:
 Cash flows from operating activities
 Cash flows from investing activities
 Cash flows from financing activates
Thank you

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  • 1. Good Evening Everybody Hope everyone is well  I am Mirza Fatema  Student of Eden Mohila collage  Today I discussed with you
  • 3.  What is Financial statements ?  Financial statements is a formal record of the financial activities and position of business, Persons or other entity.
  • 4.  The principal financial statements Of corporation are:  Balance sheet  Income statement  Statement of Cash flow
  • 6.  Balance Sheet show the financial condition of an accounting entity as particular date.  It consist of three section.  Assets: The resources of the firm  Liabilities : The debts of the firm.  Stockholder equity: The owner interest the firm.
  • 8.  It summarizes revenues and expenses and gain and loses, ending with net income.  It summarizes the result of operations for a particular period of time.  Net income is included in retained earning in the stockholder equity section of the balance sheet.
  • 10.  It details the inflow and outflows of cash during a specified period of time.  Covers the same period as the income statement.  Three Section:  Cash flows from operating activities  Cash flows from investing activities  Cash flows from financing activates