There are three important financial

There are three important financial or accounting statement prepared by accountants. They are the balance sheet, the income statement, and the capital statement.
A balance sheet lists three things : (1) assets, (2) liabilities, and (3) owner’s equity. A balance sheet shows the assets, liabilities, and equity of company at a particular time usually on the last day of fiscal year. An asset is anything of money value that is owned by a company. Assets are divided into current assets and plant or fixed assets. Current assets are assets that can easily be converted to cash within a year such as : cash on hand, cash in the bank, inventories, and account receivable. Plant assets are expected to be used in the operations of a company for a period of time longer than one year and are used to earn revenues such as : land, building, and machinery.
A liability is the business debts owed by a company. Liabilities are the financial obligations of a company to other companies or individuals. Liabilities are are classified into current liabilities and long-term liabilities. Current Liabilities are liabilities or claims that must be repaid within a year such as accounts payable. Long-term or deferred liabilities are debts that are due one year or more after the date of balance sheet. These include bonds, notes payable, and mortgages, other loan from banks or other financial institutions that must be repaid during the coming year.
An income statement or profit-and-loss statement is the statement prepared by the accountant to show the financial positions of a company after a specific accounting period such as one trading year. Profit or loss is calculated by matching revenues and expenses. If the business is profitable, it will increase the company’s capital whereas if it is loss, it will reduce the capital. The owner’s equity represents the investment in the business. It consists of two elements, investment made by the owners of the company, and retained earning that are left in the business rather than distributed to the owner.

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There are three important financial or accounting statement prepared by accountants. They are the balance sheet, the income statement, and the capital statement. A balance sheet lists three things : (1) assets, (2) liabilities, and (3) owner’s equity. A balance sheet shows the assets, liabilities, and equity of company at a particular time usually on the last day of fiscal year. An asset is anything of money value that is owned by a company. Assets are divided into current assets and plant or fixed assets. Current assets are assets that can easily be converted to cash within a year such as : cash on hand, cash in the bank, inventories, and account receivable. Plant assets are expected to be used in the operations of a company for a period of time longer than one year and are used to earn revenues such as : land, building, and machinery. A liability is the business debts owed by a company. Liabilities are the financial obligations of a company to other companies or individuals. Liabilities are are classified into current liabilities and long-term liabilities. Current Liabilities are liabilities or claims that must be repaid within a year such as accounts payable. Long-term or deferred liabilities are debts that are due one year or more after the date of balance sheet. These include bonds, notes payable, and mortgages, other loan from banks or other financial institutions that must be repaid during the coming year.Laporan laba rugi atau pernyataan keuntungan dan kerugian adalah pernyataan yang disiapkan oleh akuntan untuk menunjukkan posisi keuangan perusahaan setelah periode akuntansi tertentu seperti satu tahun perdagangan. Keuntungan atau kerugian dihitung dengan pencocokan pendapatan dan pengeluaran. Jika bisnis menguntungkan, itu akan meningkatkan modal Perseroan sedangkan jika kehilangan, itu akan mengurangi ibukota. Ekuitas pemilik mewakili investasi dalam bisnis. Terdiri dari dua elemen, investasi dibuat oleh para pemilik perusahaan, dan tetap mendapatkan penghasilan yang yang tersisa di bisnis daripada didistribusikan kepada pemilik.