Estratto del documento

Handout 1 – 2 Basic balance sheet elements

Match each account to its classification on the balance sheet: Stockholders’ Account Asset Liability Equity

Account Asset Liability Stockholders’ Equity
a. Notes Payable
b. Cash
c. Common Stock
d. Inventories
e. Accounts Receivable
f. Accounts Payable
g. Property, Plant & Equipment
h. Notes Payable
i. Retained Earnings

Handout 1 – 3 Statement of cash flows

Match each activity to its classification on the statement of cash flows: Activity Operating Investing Financing

Activity Operating Investing Financing
a. Cash paid to suppliers and employees
b. Cash paid to purchase equipment and other assets
c. Cash paid for dividends
d. Cash collected from customers
e. Cash received from selling equipment and other long-term assets
f. Cash paid on notes payable and other financing

Handout 1 – 4 Components of financial statements

Match each account, element, or transaction to the financial statements on which it would be reported. Statement of Income Stockholders’ Statement of Account or Element Statement Equity Balance Sheet Cash Flows

Account or Element Income Statement Stockholders’ Equity Statement Balance Sheet Statement of Cash Flows
a. The amount of cash paid for equipment
b. Cash
c. Notes Payable
d. Common Stock
e. Inventories
f. Cost of Goods Sold
g. The amount of cash collected from customers
h. Accounts Receivable
i. Notes Payable
j. Marketing Expense
k. Property, Plant & Equipment
l. Dividends paid to stockholders
m. Net Income

Handout 1 – 2 Basic balance sheet elements

Match each account to its classification on the balance sheet: Stockholders’ Account Asset Liability Equity

Account Asset Liability Stockholders’ Equity
a. Notes Payable x
b. Cash x
c. Common Stock x
d. Inventories x
e. Accounts Receivable x
f. Accounts Payable x
g. Property, Plant & Equipment x
h. Notes Payable x
i. Retained Earnings x

Payables always considered liabilities!

Handout 1 – 3 Statement of cash flows

Match each activity to its classification on the statement of cash flows: Activity Operating Investing Financing

Activity Operating Investing Financing
a. Cash paid to suppliers and employees x
b. Cash paid to purchase equipment and other assets x
c. Cash paid for dividends x
d. Cash collected from customers x
e. Cash received from selling equipment and other long-term assets* x
f. Cash paid on notes payable and other financing x

*we’re disinvesting some asset!

Handout 1 – 4 Components of financial statements

Match each account, element, or transaction to the financial statement(s) on which it would be reported. Statement of Income Stockholders’ Statement of Account or El

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Scienze economiche e statistiche SECS-P/08 Economia e gestione delle imprese
I contenuti di questa pagina costituiscono rielaborazioni personali del Publisher _Alicia_ di informazioni apprese con la frequenza delle lezioni di Environmental accounting and management e studio autonomo di eventuali libri di riferimento in preparazione dell'esame finale o della tesi. Non devono intendersi come materiale ufficiale dell'università Università degli Studi di Milano o del prof Orsi Luigi.
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