Accounting
Opening balance sheet
Income statement
Cash flow statement
Closing balance sheet
Assets
Revenue
Operating profit
Assets
+ Cash & cash equivalents
-
+ Depreciation/Amortization
+ Cash & cash equivalents
+ Inventory
= Gross profit
+ Other non-cash charges
+ Inventory
-
Increase in inventory
+ Accounts receivable
-
Increase in a/c receivable
+ Plant, property & equipment
+ Accounts receivable
+ Plant, property & equipment
+ Intangible assets
+ Others
= Total assets (A)
Liabilities
+ Accounts payable
+ Short-term debt
+ Long-term debt
+ Others
-
Cost of sales
SG&A expenses
+ Other income
-
Other expenses
+ Increase in a/c payable
+ Intangible assets
= Operating cash flow
+ Others
= Earnings before interest & taxes
-
Net interest paid
= Total assets (A)
+ Interest income
-
Tax paid
-
= Net operating cash flow
Liabilities (B)
-
Capital expenditure
+ Accounts payable
-
Dividends
+ Short-term debt
±
Change in equity
+ Long-term debt
±
Change in debt
+ Others
Interest expenses
= Earnings before taxes
-
Tax
= Net income
= Total liabilities (B)
-
Dividends
Shareholders’ equity (C) [A=B+C)
= Retained earnings
= Change in cash & cash equiv.
corporatefinanceinstitute.com
= Total liabilities
Shareholders’ equity (C) [A=B+C]