TAILIEUCHUNG - Learn and Manage cash rules_1

Cuốn sách này đưa ra một mô hình đơn giản để hiểu cách dòng tiền hoạt động và cung cấp quy trình quản trị trong kinh doanh | CHAPTER THREE CASH RULES The Accounting Equation Simply put the accounting equation means that everything used by the business has to come initially from either its owners or its creditors. The business entity may be a sole proprietorship a partnership or some form of corporation but since the corporate form is most common we will use it for illustration. Everything the corporation owns its assets has to be financed by someone whether by you or some associates as stockholders by a bank loan or by a supplier. At this point perhaps without realizing it you have already been exposed to the basic structure of the balance sheet which is made up of the same three structural pieces just described what the business owns total assets the interest of owners in what s owned net worth or owner s equity and the interest of creditors in what s owned liabilities . Let s look at the accounting equation in a slightly different way Assets Liabilities Net Worth A L NW Take a look at the simple balance sheet on the opposite page. Everything the business entity itself owns is placed on the left. Everything it owes goes on the right. Also on the right is the owner s equity or net-worth accounts representing the difference between what the entity owns and what it owes. Note that the balance sheet actually balances that is the asset side is exactly balanced by the other side consisting of the liabilities and net worth. The accounting equation equates. This fundamental relationship of balance must be maintained. Anything added for use in the business is an additional asset it has to have its cost covered by either creditors or owners. Owners may cover such costs by direct investments in the company that is by buying stock. More commonly owners cover the costs of buying assets indirectly through earnings retained in the business. The accounting equation A L NW always holds unless there is an accounting error. Just because the equation holds and the balance sheet balances that doesn t mean .

TỪ KHÓA LIÊN QUAN
TAILIEUCHUNG - Chia sẻ tài liệu không giới hạn
Địa chỉ : 444 Hoang Hoa Tham, Hanoi, Viet Nam
Website : tailieuchung.com
Email : tailieuchung20@gmail.com
Tailieuchung.com là thư viện tài liệu trực tuyến, nơi chia sẽ trao đổi hàng triệu tài liệu như luận văn đồ án, sách, giáo trình, đề thi.
Chúng tôi không chịu trách nhiệm liên quan đến các vấn đề bản quyền nội dung tài liệu được thành viên tự nguyện đăng tải lên, nếu phát hiện thấy tài liệu xấu hoặc tài liệu có bản quyền xin hãy email cho chúng tôi.
Đã phát hiện trình chặn quảng cáo AdBlock
Trang web này phụ thuộc vào doanh thu từ số lần hiển thị quảng cáo để tồn tại. Vui lòng tắt trình chặn quảng cáo của bạn hoặc tạm dừng tính năng chặn quảng cáo cho trang web này.