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Презентация на тему The balance sheet

Plan 1. Introduction2. History3. Types4. Assets5. Liabilities6. Equity7. Balance sheet substantiation
THE BALANCE SHEETNIKITA STARODUBTSEV FM1-7FINANCIAL UNIVERSIRY UNDER THE GOVERNMENT OF THE RUSSIAN FEDERATIONMOSCOW Plan	1. Introduction2. History3. Types4. Assets5. Liabilities6. Equity7. Balance sheet substantiation introductionIn financial accounting, a balance sheet or statement of financial position is historyBalance - the oldest type of aggregate data on financial and economic typesA balance sheet summarizes an organization or individual's assets, equity and liabilities exampleThis is the simplest representation of Balance Sheet information, and is prevalent 10 Intangible assets CHANGES IN INTANGIBLE ASSETS BETWEEN JANUARY 1 AND DECEMBER 31, 2006 AssetsCurrent assetsCash and cash equivalentsAccounts receivablePrepaid expenses for future services that will Liabilities EquityThe net assets shown by the balance sheet equals the third part Balance sheet substantiationBalance Sheet Substantiation is the accounting process conducted by businesses literaturehttps://en.wikipedia.org/wiki/Balance_sheethttp://www.investopedia.com/terms/e/equity.asp
Слайды презентации

Слайд 2 Plan
1. Introduction
2. History
3. Types
4. Assets
5. Liabilities
6. Equity
7. Balance

Plan	1. Introduction2. History3. Types4. Assets5. Liabilities6. Equity7. Balance sheet substantiation

sheet substantiation


Слайд 3 introduction
In financial accounting, a balance sheet or statement

introductionIn financial accounting, a balance sheet or statement of financial position

of financial position is a summary of the financial

balances of a sole proprietorship, a business partnership, a corporation or other business organization, such as an LLC or an LLP. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a "snapshot of a company's financial condition”. Of the three basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business' calendar year.

Слайд 4 history
Balance - the oldest type of aggregate data

historyBalance - the oldest type of aggregate data on financial and

on financial and economic life of companies. Accurate data

on the origin of the balance sheet is unknown. In the archives of the company Francesco Datini first time in history you can find documented application of the principle of double-entry recording of transactions in the accounts. In addition to his trading company in the first half of 1390-x was compiled by the first annual balance sheet, the prototype of the modern. The first theoretical information were obtained only in 1494, when he published the work of Luca Pacioli "Treatise on the accounts and records", which contained the first description not only balance, but also accounting in General.

Слайд 5 types
A balance sheet summarizes an organization or individual's

typesA balance sheet summarizes an organization or individual's assets, equity and

assets, equity and liabilities at a specific point in

time. Two forms of balance sheet exist. They are the report form and the account form. Individuals and small businesses tend to have simple balance sheets. Larger businesses tend to have more complex balance sheets, and these are presented in the organization's annual report. Large businesses also may prepare balance sheets for segments of their businesses. A balance sheet is often presented alongside one for a different point in time (typically the previous year) for comparison.

Слайд 6 example
This is the simplest representation of Balance Sheet

exampleThis is the simplest representation of Balance Sheet information, and is

information, and is prevalent in North America. It shows

the assets (what you have in the business) and balances that amount against the total of liabilities and equity (which is where the assets came from). In other words, everything you have in the business comes from investing (Capital Stock), making money (Retained Earnings ), or borrowing from sources such as banks (Loans) and suppliers (Accounts Payable (A/P) )

Слайд 7 10 Intangible assets
 
CHANGES IN INTANGIBLE ASSETS BETWEEN JANUARY

10 Intangible assets CHANGES IN INTANGIBLE ASSETS BETWEEN JANUARY 1 AND DECEMBER 31, 2006

1 AND DECEMBER 31, 2006


Слайд 8 Assets
Current assets
Cash and cash equivalents
Accounts receivable
Prepaid expenses for

AssetsCurrent assetsCash and cash equivalentsAccounts receivablePrepaid expenses for future services that

future services that will be used within a year
Non-current

assets (Fixed assets)
Property, plant and equipment
Investment property, such as real estate held for investment purposes
Intangible assets
Financial assets (excluding investments accounted for using the equity method, accounts receivables, and cash and cash equivalents)
Investments accounted for using the equity method
Biological assets, which are living plants or animals. Bearer biological assets are plants or animals which bear agricultural produce for harvest, such as apple trees grown to produce apples and sheep raised to produce wool.

Слайд 9 Liabilities

Liabilities

Слайд 10 Equity
The net assets shown by the balance sheet

EquityThe net assets shown by the balance sheet equals the third

equals the third part of the balance sheet, which

is known as the shareholders' equity. It comprises:
Issued capital and reserves attributable to equity holders of the parent company (controlling interest)
Non-controlling interest in equity

Слайд 11 Balance sheet substantiation
Balance Sheet Substantiation is the accounting

Balance sheet substantiationBalance Sheet Substantiation is the accounting process conducted by

process conducted by businesses on a regular basis to

confirm that the balances held in the primary accounting system of record (e.g. SAP, Oracle, other ERP system's General Ledger) are reconciled (in balance with) with the balance and transaction records held in the same or supporting sub-systems.
Balance Sheet Substantiation includes multiple processes including reconciliation (at a transactional or at a balance level) of the account, a process of review of the reconciliation and any pertinent supporting documentation and a formal certification (sign-off) of the account in a predetermined form driven by corporate policy.

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