This document provides an overview and analysis of key financial statements for Suez Cement Company, including the income statement, balance sheet, and cash flow statement. The income statement measures a company's performance over a period of time and can be used to evaluate past performance and predict future performance. The balance sheet shows a company's assets, liabilities, and equity at a point in time and can be used to compute rates of return, evaluate capital structure, and assess risk. The cash flow statement records cash inflows and outflows during a period across operating, investing, and financing activities.

1. ACCOUNTING PROJECT
Made My:
Ibrahim Taha Morad
Ahmed Tharwat
Naira Mohamed
Shahd Mohamed

2. INCOME
STATEMENTS &
BALANCE SHEET &
CASH FLOW
STATEMENTS OF
SUEZ CEMENT
COMPANY

3. Income statementIncome statement
◦ The report that measures the success of company
operations for a given period. It provides investors
and creditors with information that helps to predict
the amounts, timing, and uncertainty of future cash
flows.

4. Usefulness of
Income Statement
◦ 1- Evaluate past performance.
◦ 2- Predict future performance.
◦ 3- Help assess the risk or
uncertainty ofachieving future
cash flows.

5. Limitations of
Income Statement
◦ 1- Companies omit items that cannot
be measured reliably. even though
the effects of these items can
arguably affect the company’s
performance.
◦ 2- Income numbers are affected by
the accounting methods employed
like
◦ 3- Income measurement involves
judgment like

6. Balance sheet statement
◦ A balance sheet is one of several major financial statements
you can use to track spending and earnings. Also called a
statement of financial position, a balance sheet shows what
your company owns and what it owes through the date listed,
as Accounting Coach stated. It displays this information in
terms of your company’s assets, liabilities, and equity.

7. Usefulness of
Balance Sheet
◦ Computing rates of return .
◦ Evaluating the capital structure .
◦ Assess risk and future cash flows .

8. Limitations of
Balance Sheet
◦ Most assets and liabilities are reported at
historical cost.
◦ Use of judgments and estimates.
◦ Many items of financial value are omitte

10. Cash flow statement
◦ A cash flow statement (CFS) is a financial statement that
summarizes the inflows and outflows of cash transactions
during a given period.
◦ The purpose of a cash flow statement is to record the amount
of cash and cash equivalents entering and leaving the
company. As a result, businesses get a detailed picture of the
cash position, which is essential for the company'’ financial
health.

11. Elements of the
statement
◦ The key elements of a cash flow statement
◦ A cash flow statement typically includes
three main components:
◦ 1.Operating activities
◦ 2.Investing activities
◦ 3.Financing activities

12. Operating activities
◦ this section measures the cash
flow from a company’s provision
of products or services. Some
examples of operating activities
include sales of goods and
services, salary payments, rent
payments, and income tax
payments.

13. Investing
activities
◦ Investing activities include cash flow
from the acquisition and disposal of
long-term assets and other
investments not included in cash
equivalents. These represent long-
term investments in the company’s
growth. For instance, purchasing or
selling physical property, such as real
estate or vehicles, and non-physical
property, like patents.

14. Financing
activities
◦ Cash flows related to financing
activities typically represent cash
from investors or banks, issuing and
buying back shares, as well as a
dividend payment. So whether you
are raising a loan, paying interest to
service debt, or distributing
dividends, all these transactions fall
under the financing activities section
in the cash flow statement.

16. ◦Thank you