Financial Statements

Eugenia  Zarta
Mind Map by Eugenia Zarta, updated more than 1 year ago
Eugenia  Zarta
Created by Eugenia Zarta almost 5 years ago
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Financial Statements description mind map

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Financial Statements
  1. Register of the financial activities of a company
    1. Types of Financial Reports
      1. The Income Statement or Loss and Profit Statement
        1. Operating
          1. Revenue and expense information related to business operations
          2. Non-operating
            1. Revenue and expense information not tied to company`s operations
          3. Balance Sheet Report
            1. Productive assets
              1. Liabilities
                1. Ownership equity
                2. Statement of Cash Flows
                  1. Changes in balance sheet affect cash and cash equivalents
                  2. The statement of Changes in Equity
                    1. Summarize the activity in the equity accounts for the period
                    2. Notes of the financial statements- provide information about condition debt, accounts, liabilities and additional information
                    3. Provide an outlook of current financial situation
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