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2 The Balance Sheet

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Indian Institute of Management, Kozhikode

The document discusses the key components of a balance sheet. It explains that a balance sheet shows the financial position of a company at a point in time and is represented by the accounting equation of assets equaling liabilities plus shareholders' equity. It provides details on current assets, fixed assets, current and long-term liabilities, and shareholders' equity sections that make up a standard balance sheet.

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BALANCE SHEET Anjana Vivek www.bizkul.com [email_address] www. biZ kul .com
BALANCE SHEET ,[object Object],[object Object],[object Object],[object Object],[object Object],www. biZ kul .com
CURRENT ASSETS ,[object Object],[object Object],[object Object],[object Object],www. biZ kul .com
CASH & MARKETABLE SECURITIES ,[object Object],[object Object],www. biZ kul .com
MARKETABLE SECURITIES ,[object Object],[object Object],www. biZ kul .com
ACCOUNTS RECEIVABLE /SUNDRY DEBTORS ,[object Object],[object Object],www. biZ kul .com
ACCOUNTS RECEIVABLE /SUNDRY DEBTORS ,[object Object],[object Object],[object Object],[object Object],www. biZ kul .com
INVENTORY ,[object Object],[object Object],[object Object],[object Object],www. biZ kul .com
INVENTORY CATEGORIES ,[object Object],[object Object],[object Object],[object Object],[object Object],www. biZ kul .com
INVENTORY: IMPACT ON FINANCIALS ,[object Object],[object Object],www. biZ kul .com
INVENTORY: VALUATION ,[object Object],[object Object],[object Object],[object Object],[object Object],www. biZ kul .com
INVENTORY: VALUATION IMPACT ,[object Object],[object Object],[object Object],[object Object],www. biZ kul .com
INVENTORY: VALUATION IMPACT ,[object Object],[object Object],[object Object],[object Object],www. biZ kul .com
INVENTORY: VALUATION ,[object Object],[object Object],[object Object],[object Object],[object Object],www. biZ kul .com
PREPAID EXPENSES ,[object Object],[object Object],[object Object],www. biZ kul .com
PROPERTY, PLANT AND EQUIPMENT/FIXED ASSETS ,[object Object],[object Object],[object Object],www. biZ kul .com
[object Object],[object Object],PROPERTY, PLANT AND EQUIPMENT/FIXED ASSETS www. biZ kul .com
FIXED ASSETS: COST ,[object Object],[object Object],[object Object],www. biZ kul .com
OTHER ASSETS ,[object Object],[object Object],[object Object],[object Object],www. biZ kul .com
LIABILITIES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],www. biZ kul .com
CURRENT LIABILITIES ,[object Object],[object Object],[object Object],[object Object],[object Object],www. biZ kul .com
CURRENT LIABILITIES ,[object Object],www. biZ kul .com
ACCOUNTS PAYABLE / SUNDRY CREDITORS ,[object Object],[object Object],[object Object],www. biZ kul .com
NOTES PAYABLE / BILLS PAYABLE ,[object Object],[object Object],www. biZ kul .com
ACCRUED LIABILITIES AND PROVISIONS ,[object Object],[object Object],www. biZ kul .com
DEFERRED TAXES ,[object Object],[object Object],[object Object],[object Object],www. biZ kul .com
CONTINGENCIES ,[object Object],[object Object],[object Object],www. biZ kul .com
COMMITMENTS ,[object Object],[object Object],www. biZ kul .com
DEBENTURES PAYABLE ,[object Object],[object Object],[object Object],www. biZ kul .com
DEBENTURES PAYABLE ,[object Object],[object Object],[object Object],[object Object],[object Object],www. biZ kul .com
DEBENTURES PAYABLE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],www. biZ kul .com
DEBENTURES PAYABLE ,[object Object],[object Object],[object Object],[object Object],www. biZ kul .com
DEBENTURES PAYABLE ,[object Object],[object Object],[object Object],www. biZ kul .com
MORTGAGE ,[object Object],[object Object],[object Object],[object Object],www. biZ kul .com
LEASE ,[object Object],[object Object],[object Object],www. biZ kul .com
SHAREHOLDERS’ EQUITY ,[object Object],[object Object],[object Object],www. biZ kul .com

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2 The Balance Sheet

  • 1. BALANCE SHEET Anjana Vivek www.bizkul.com [email_address] www. biZ kul .com
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