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Este Cmap, tiene información relacionada con: cmap contabilidad guia 1, LIQUIDITY = CURRENT ASSETS / CURRENT LIABILITIES Measure base: 2.0: IF LIQUIDITYɮ IS GOOD IF LIQUIDITY ISɚ IS BAD AND MEANSTHAT THERE IS NOT ENOUGH AHS TO COVER DEBTS, STATEMENT OF CASHFLOWS Characteristics: ALLOWS INVESTORS OR ANYONE INTERESTED IN THE COMPANY TO EXAMINE EXACTLY HOW THE CASH WAS HANDLED BY THE COMPANY, ANALYZING THE FLOW TO, AND FROM THE COMPANY FROM OPERATING ACTIVITIES (RELATED TO NORMAL BUSINESS ACTIVITIES), INVESTING ACTIVITIES (RELATED WITH THE PURCHASE OR SALE OF LONG-TERM ASSETS) AND FINANCIAL ACTIVITIES (RELATED TO THE FINANCIAL ACTIVITIES OF THE COMPANY)., COMPANY´S HEALTH measure indicators: SOLVENCY = TOTAL LIABILITIES / TOTAL ASSETS, FINANCIAL REPORTS Measures: COMPANY´S HEALTH, FINANCIAL REPORTS Adjusts: THE MOST COMMON ITEMS THAT MUST BE ADJUSTED ARE: ISUPPLIES USED UP PREPAID EXPENSES UNEARNED REVENUE DEPRECIATION EXPENSES NOT RECORDED REVENUE NOT RECORDED, BALANCE SHEET Characteristic equation ASSETS=LIABILITIES+EQUITY, FINANCIAL REPORTS Kinds: INCOME STATEMENT, COMPANY´S HEALTH measure indicators: LIQUIDITY = CURRENT ASSETS / CURRENT LIABILITIES, FINANCIAL REPORTS Kinds: BALANCE SHEET, STATEMENT OF OWNERS EQUITY Characteristic equation (+) CAPITAL (+) PROFITS (-) DRAWINGS ______________ OWNERS EQUITY, LIQUIDITY = CURRENT ASSETS / CURRENT LIABILITIES Responds to the question: CAN THE BUSINESS GENERATE ENOUGH CASH TO PAY DEBTS?, ASSETS=LIABILITIES+EQUITY Kind of assets and liabilities: LONG TERM: (MORE THAN A YEAR), SOLVENCY = TOTAL LIABILITIES / TOTAL ASSETS Responds to the question: CAN THE BUSINESS SURVIVE IN THE LONG TERM?, FINANCIAL REPORTS Kinds: STATEMENT OF CASHFLOWS, ASSETS=LIABILITIES+EQUITY Kind of assets and liabilities: CURRENT: (SHORT PERIOD OF TIME: LESS THAN A YEAR), SUM: DEPRECIATION EXPENSE SUBTRACTION: APPRECIATION OF ASSETS SUM: DECREASE IN ASSETS SUBTRACTION: DECREASE IN LIABILITIES SUM: INCREASE IN ASSETS As a resutl: AT THE END, THE LAST YEAR´S CASH, ADDED TO THE VALUE OBTAINED USING THESE RULES, MUST GIVE US THE CASH VALUE WE HAVE IN THE CURRENT YEAR, STATEMENT OF CASHFLOWS Rules to convert net profit into flow of cash: SUM: DEPRECIATION EXPENSE SUBTRACTION: APPRECIATION OF ASSETS SUM: DECREASE IN ASSETS SUBTRACTION: DECREASE IN LIABILITIES SUM: INCREASE IN ASSETS, FINANCIAL REPORTS Kinds: STATEMENT OF OWNERS EQUITY, SOLVENCY = TOTAL LIABILITIES / TOTAL ASSETS Measure base: 40%: IF SOLVENCIម% IS GOOD IF SOLVENCY > 40% MEANS THAT THE BUSINESS IS RISKY., INCOME STATEMENT Characteristic equation: REVENUE-EXPENSES=NETWORTH