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The Managerial Balance Sheet Versus the Standard Balance Sheet http://www.drawpack.com your visual business knowledge business diagrams, management models, business graphics, powerpoint templates, business slides, free downloads, business presentations, management glossary The Standard Balance Sheet Total assets Liabilities and owner‘s equity Cash Operating assets Accounts receivable plus Inventories plus Prepaid expenses Net fixed assets Short-term debt Long-term financing Long-term debt plus Owner‘s equity Operating liabilities Accounts payable plus Accrued expenses The Managerial Balance Sheet Invested capital or net assets Capital employed Cash Net fixed assets Short-term debt Long-term financing Long-term debt plus Owner‘s equity Working capital requirement (WCR) Operating assets less Operating liabilities
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Managerial balance sheet diagram

  • 1. The Managerial Balance Sheet Versus the Standard Balance Sheet http://www.drawpack.com your visual business knowledge business diagrams, management models, business graphics, powerpoint templates, business slides, free downloads, business presentations, management glossary The Standard Balance Sheet Total assets Liabilities and owner‘s equity Cash Operating assets Accounts receivable plus Inventories plus Prepaid expenses Net fixed assets Short-term debt Long-term financing Long-term debt plus Owner‘s equity Operating liabilities Accounts payable plus Accrued expenses The Managerial Balance Sheet Invested capital or net assets Capital employed Cash Net fixed assets Short-term debt Long-term financing Long-term debt plus Owner‘s equity Working capital requirement (WCR) Operating assets less Operating liabilities
  • 2. Drawpacks Business Diagrams Drawpack.com offers these premium Business Diagrams for students and professionals around the globe for their personal use for free. Please enjoy these Business Diagrams. You can send these slides to your personal contacts who might be interested in Business Diagrams. For further information about our service please contact us: [email_address] Please find our membership offer on http:// www.drawpack.com

Editor's Notes

  1. Source: Finance for Executives, Hawawinin/Viallet, 1999