{"id":4677,"date":"2022-11-21T14:14:33","date_gmt":"2022-11-21T17:14:33","guid":{"rendered":"http:\/\/www4.sbc.org.br\/csbc2020\/?p=4677"},"modified":"2023-02-23T17:54:54","modified_gmt":"2023-02-23T20:54:54","slug":"financial-statements-101-how-to-read-and-use-your","status":"publish","type":"post","link":"https:\/\/www4.sbc.org.br\/csbc2020\/?p=4677","title":{"rendered":"Financial Statements 101: How to Read and Use Your Balance Sheet"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;margin-bottom: 1em;padding: 1em;width: 350px\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Income statement format with the major components<\/a><\/li>\n<li><a href=\"#toc-1\">How to read an income statement<\/a><\/li>\n<li><a href=\"#toc-2\">Statement of Retained Earnings<\/a><\/li>\n<li><a href=\"#toc-3\">What\u2019s included in an income statement?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='margin-left:auto;margin-right:auto' src=\"image\/jpeg;base64,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\" width=\"251px\" alt=\"financial ratios\" \/><\/p>\n<p>This definition is true in the sense that this statement is a historical report. It only shows the items that were present on the day of the report. This is in contrast with other financial reports like the income statement that presents company activities over a period of time. The statement of financial position only records the company account information on the last day of an accounting period. A company\u2019s balance sheet is set up like the basic accounting equation shown above. On the left side of the balance sheet, companies list their assets.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' src=\"image\/jpeg;base64,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\" width=\"251px\" alt=\"accrual basis\" \/><\/p>\n<p>Each individual&#8217;s unique needs should be considered when deciding on chosen products. Together, they <a href=\"http:\/\/sayings.ru\/eproverb\/sayings_2.html\">http:\/\/sayings.ru\/eproverb\/sayings_2.html<\/a> a full picture of the business\u2019s financial health. This means that the balance sheet may contain information since the creation of the business. So after going through the contents of each financial statement, we finally have an idea of what differentiates them. Net income is the bottom line figure of an income statement. Sometimes, a business may earn money outside of normal business operations. Examples include rent for the admin office, general and administrative expenses, the salaries and wages of sales and administrative staff, etc.<\/p>\n<h2 id=\"toc-0\">Income statement format with the major components<\/h2>\n<p>If you are logged in to your <a href=\"https:\/\/www.massimocapodieci.com\/selection-of-job-or-enterprise-in-astrology.html\">https:\/\/www.massimocapodieci.com\/selection-of-job-or-enterprise-in-astrology.html<\/a>, this website will remember which cards you know and don&#8217;t know so that they are in the same box the next time you log in. Accordingly, all the increases and decreases during the year, when adjusted with the Beginning balance, result in the ending balance. Of an entity that remains after deducting its liabilities. It is also a sign of the promoter\u2019s skin in the game (i.e., business).<\/p>\n<div>\n<div>\n<h3>Which of the following is a financial statement that presents?<\/h3>\n<\/div>\n<div>\n<div>\n<p>The answer is B.<\/p>\n<p> Balance Sheet presents the Assets, Liabilities and Equity for the period ended. Chart of Accounts shows the accounts that the company can used in its journal entry. Income Statement presents the Revenue and Expenses during the period.<\/br><\/br><\/p>\n<\/div><\/div>\n<\/div>\n<p>Once we add the $4,665 to the credit side of the balance sheet column, the two columns equal $30,140. Looking at the income statement columns, we see that all revenue and expense accounts are listed in either the debit or credit column.<\/p>\n<h2 id=\"toc-1\">How to read an income statement<\/h2>\n<p>In order to make the balance sheet more readable, assets are grouped together based on similar characteristics and presented in totals, rather than as a long list of minor component parts. The above example is one of the simplest types of income statements, where you apply the values of income, expense, gains and loss into the equation to arrive at the net income. Since it is based on a simple calculation, it is called asingle-step income statement. Data from your balance sheet can also be combined with data from other financial statements for an even more in-depth understanding of your practice finances.<\/p>\n<div>\n<div>\n<h3>What is the financial statement that presents a business&#8217;s accounting equation?<\/h3>\n<\/div>\n<div>\n<div>\n<p>The balance sheet is one of the three core financial statements that are used to evaluate a business. It provides a snapshot of a company&apos;s finances (what it owns and owes) as of the date of publication. The balance sheet adheres to an equation that equates assets with the sum of liabilities and shareholder equity.<\/p>\n<\/div><\/div>\n<\/div>\n<p>Measure <a href=\"http:\/\/ukranew.com\/?p=1240\">http:\/\/ukranew.com\/?p=1240<\/a> activities and communicate those measures to external users to make decisions. Accounting information is used by investors to decide whether to invest in a company&#8217;s stock. Purposely providing misleading financial information to investors and creditors. Which of the following would not be an appropriate heading for a column in the cash receipts journal? Which one of the following is not an accurate description of Allowance for Doubtful Accounts? LegalZoom provides access  to independent attorneys and self-service tools.<\/p>\n<h2 id=\"toc-2\">Statement of Retained Earnings<\/h2>\n<p>The income statement, along with balance sheet and cash flow statement, helps you understand the financial health of your business. Statement Of Changes In EquityStatement of changes in equity is the adjustment of opening and closing balances of equity during a particular reporting period. It explains the connection between a company\u2019s income statement and balance sheet.<\/p>\n<p>The preparation and presentation of this information can become quite complicated. In general, however, the following steps are followed to create a  financial model. A screenshot of ServiceNow, Inc.\u2019s comparative Consolidated Balance Sheets for December 31, 2021, and December 31, 2020, is shown below. The source is its 10-K annual report in an SEC company filing dated February 3, 2022.<\/p>\n<h2 id=\"toc-3\">What\u2019s included in an income statement?<\/h2>\n<p>Dividends refer to the portion of business earnings paid to the shareholders as gratitude for investing in the company\u2019s equity. Classified Into Current LiabilitiesCurrent Liabilities are the payables which are likely to settled within twelve months of reporting. They&#8217;re usually salaries payable, expense payable, short term loans etc. It shows the Assets owned by the business on one side and sources of funds used by the business to hold such assets in the form of Capital contribution and liabilities incurred by the business on the other side. In a nutshell, the Balance Sheet shows how the money has been made available to the company\u2019s business and how the company employs the money.<\/p>\n<p>As such, it is also known as the top line of an income statement. Revenue can either come from the sales of goods or the performance of services.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Income statement format with the major components How to read an income statement Statement of Retained Earnings What\u2019s included in an income statement? This definition is true in the sense that this statement is a historical report. It only shows the items that were present on the day of the report. This is in&#8230;<\/p>\n","protected":false},"author":17,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4677","post","type-post","status-publish","format-standard","hentry","category-home"],"_links":{"self":[{"href":"https:\/\/www4.sbc.org.br\/csbc2020\/index.php?rest_route=\/wp\/v2\/posts\/4677","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www4.sbc.org.br\/csbc2020\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www4.sbc.org.br\/csbc2020\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www4.sbc.org.br\/csbc2020\/index.php?rest_route=\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/www4.sbc.org.br\/csbc2020\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4677"}],"version-history":[{"count":1,"href":"https:\/\/www4.sbc.org.br\/csbc2020\/index.php?rest_route=\/wp\/v2\/posts\/4677\/revisions"}],"predecessor-version":[{"id":4678,"href":"https:\/\/www4.sbc.org.br\/csbc2020\/index.php?rest_route=\/wp\/v2\/posts\/4677\/revisions\/4678"}],"wp:attachment":[{"href":"https:\/\/www4.sbc.org.br\/csbc2020\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www4.sbc.org.br\/csbc2020\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www4.sbc.org.br\/csbc2020\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}