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时间:2020-09-19
《chapter 3 accounting and finance 会计和财务ppt课件.ppt》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、FundamentalsofCorporateFinanceSixthEditionRichardA.BrealeyStewartC.MyersAlanJ.MarcusSlidesbyMatthewWillChapter3McGrawHill/IrwinCopyright©2009byTheMcGraw-HillCompanies,Inc.AllrightsreservedAccountingandFinanceIntroductiontoFinance–ACF108Session02:Accounting&FinanceTopicsCover
2、edTheBalanceSheetTheIncomeStatementTheStatementofCashFlowsAccountingPractice&MalpracticeTaxesAccountingandFinanceUnderstandingfinancialaccountingisessentialtounderstandingcorporatefinance.KeyComponentsoftheFinancials:TheBalanceSheetTheIncomeStatementTheStatementofCashFlows4F
3、inanceDepartmentAccountingdepartmentRelationships:Accounting&FinanceAccountingispartoffinancedepartment–ensuresthatcapitalareusedefficiently-responsiblefor:Financialaccounting,Managementaccounting,Taxation&ITAccountingistheprocessofcommunicatingfinancialinformationaboutabusi
4、nessentityHowisitachieved?1.FinancialAccounting-financialstatements2.ManagementAccounting–managementreportsFinancialStatementisaformalrecordorreportofthefinancialactivitiesofabusiness,person,orotherentityRequiredbylawFinancialStatementAlltherelevantfinancialinformation,prese
5、ntedinastructuredmannerandinaformeasytounderstand,arecalledthefinancialstatementsTheBalanceSheetDefinitionFinancialstatementthatshowthevalueofthefirm’sassetsandliabilitiesataparticularpointintime(fromanaccountingperspective).TheBalanceSheetTheBalanceSheetisafinancialstatemen
6、tthatshowsthefirm’sassetsandliabilitiesataparticulartime.Whyisituseful?Shareholders’Equity=TotalAssets–TotalLiabilities13TheBalanceSheetCurrentAssetsCash&SecuritiesReceivablesInventoriesFixedAssetsTangibleAssetsIntangibleAssets+___________________TotalAssetsCurrentLiabilitie
7、sPayablesShort-termDebt+Long-termLiabilities+Shareholders’Equity____________________TotalLiabilities&Shareholders’Equity=14AssetsAssetsrepresenttheusesofafirm’sfundsi.e.Assetsshowwhatthefirm“owns”LiquidAssetscanbeconvertedeasilyintocashCurrentvs.FixedAssets15CurrentAssets:Ex
8、amplesWhichofthefollowingassetsistypicallyconsideredmostliquid?Leastliquid?
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