PPT-CHAPTER 13: NON-FINANCIAL AND CURRENT LIABILITIES

CHAPTER 13 NonFinancial and Current Liabilities After studying this chapter you should be able to Understand the importance of nonfinancial and current liabilities from a business perspective. Understanding Balance Sheets. Presenter’s name. Presenter’s title. dd. Month . yyyy. Overview. Balance sheet elements . and format. Accounting issues. Current and noncurrent assets and liabilities. by. Jacob . Pifer. LDR 640 AC. Under . Armour. Under . Armour. Founded in 1996 in the Basement of a Georgetown Home. Now based in Baltimore, Maryland. Offices throughout the world. Toronto, Japan, China and Amsterdam. PRINCIPLES OF . FINANCIAL ACCOUNTING . CANADIAN EDITION. Chapter 10. Current Liabilities. Prepared by. :. Debbie . Musil. Kwantlen. Polytechnic University. 1. Copyright John Wiley & Sons Canada, Ltd. . . consolidation and separate . . financial statement . . . Presented . By: . . . Karez I. Kareem. . Supervised . By: Prof.Dr. Mehmet Civan. . SON . . SISTER BROTHER. 2.02. Elements of a Financial Statement (Net . Worth Statement. Total assets= current assets + non-current assets. Current- items quickly converted into cash or that will be sold within 12 months. Examples: cash, checking, savings, stocks, bonds, and cash in value of life insurance, money others owe you, current non-depreciable inventory . Lenders’ need it for carrying out the following . Technical Appraisal. Commercial Appraisal. Financial Appraisal. Economic Appraisal. Management Appraisal. Ratio Analysis. It’s a tool which enables the banker or lender to arrive at the following factors :. Chapter 9. Copyright © 2016 McGraw-Hill Education.  All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.. Wild, Shaw, and . Chiappetta. Financial & Managerial Accounting. Understand . the importance of non-financial and current liabilities from a business perspective.. Define . liabilities, distinguish financial liabilities from other liabilities, and identify how . they . Determinable (certain) current liabilities. Operating line of credit and bank overdraft. Short-term notes payable. Sales and property taxes. Current maturities of long-term debt. Uncertain liabilities. 1. Chapter Outline. 3.1 Financial Statements Analysis. 3.2 Ratio Analysis. 3.3 The Du Pont Identity. 3.4 Financial Models. 3.5 External Financing and Growth. 3.6 Some Caveats. Extra: Personal Finance Applications. Module 2.4 | Financial Ratios. Module 2.4 | Financial Ratios. Acknowledgement. The Agriculture Finance Training Manual is part of AgriFin’s Agriculture Finance Training Tools. The Manual was developed by . TheAlso known as a Statement of Financial PositionSourceshttps//nonprofitsassistancefunddocalyticscom/v/balance-sheet-cheat-sheet-2014http//wwwnonprofitfinancefundorg/sites/default/files/22-1christoph cost of credit. The cost of credit is the additional amount, over and above the amount borrowed, that the borrower has to pay. It includes interest, arrangement fees and any other charges. Some costs are mandatory, required by the lender as an integral part of the credit agreement.. Basic Financial Statements. Authors:. Rodney L. Sharp. John P. Hewlett. Jeffery E. Tranel. Session Two. Jack and Joanie. Another Life Transition:. They are considering expanding their business to include a sheep enterprise.