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Chapter 15
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, Horngren/Sundem/Stratton 15 - 1
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, Horngren/Sundem/Stratton
Balance sheet
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, Horngren/Sundem/Stratton
15 - 4
Balance Sheet
The balance sheet (also called statement of financial position or statement of financial condition) is a snapshot of the financial status of an organization at a point in time.
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, Horngren/Sundem/Stratton
15 - 5
Balance Sheet
Assets are economic resources that are expected to benefit future activities of the organization. Liabilities are the entitys economic obligations to nonowners. Owners equity is the excess of the assets over the liabilities.
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, Horngren/Sundem/Stratton 15 - 6
Balance Sheet
The owners equity of a corporation is called shareholders equity. Shareholders equity
Paid-in capital
Retained earnings
15 - 7
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, Horngren/Sundem/Stratton
1) 2)
+100,000
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, Horngren/Sundem/Stratton
15 - 9
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, Horngren/Sundem/Stratton
15 - 10
5)
+ 15,000 15,000 20,000 20,000 3,000 + 3,000 1,000 21,000 20,000 +155,000 + 35,000 134,000
134,000
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, Horngren/Sundem/Stratton
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, Horngren/Sundem/Stratton
15 - 12
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, Horngren/Sundem/Stratton
15 - 13
Time
Time
It fails to match efforts and accomplishments in a manner that properly measures economic performance and financial position.
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, Horngren/Sundem/Stratton
15 - 17