【专业课】会计入门第一讲(英语)ppt模版课件.ppt

* Income Statement IncomeService revenues $ 4 700 Expenses Salaries expense $900 Rent expense 600 Advertising expense 250 Utilities expense 200 Total expenses 1 950 Net profit $ 2 750 SOFTBYTE Income Statement for the month ended 30 September 2010 School of Business School of Business * Statement of Changes in Equity L. Nguyen, Capital 1/09/09 $ 0 Add: Investments $15 000 Net profit 2 750 17 750 Less: Drawings 1 300 L. Nguyen, Capital 30/09/10 $16 450 SOFTBYTE Statement of Changes in Equity for the month ended 30 September 2010 School of Business School of Business * Statement of Financial Position Assets Cash $ 8 050 Accounts receivable 1 400 Supplies 1 600 Equipment 7 000 Total assets $18 050 Liabilities and owner’s equity Liabilities Accounts payable $ 1 600 Owner’s Equity L. Nguyen, Capital 16 450 Total liabilities and owner’s equity $18 050 SOFTBYTE Statement of Financial Position as at 30 September 2010 School of Business School of Business * Statement of Cash Flows Cash flows from operating activities Cash receipts from customers $ 3 300 Cash payments for expenses (1 950) Net cash provided by operating activities $ 1 350 Cash flows from investing activities Purchase of equipment (7 000) Cash flows from financing activities Investments by owner 15 000 Drawings by owner (1 300) 13 700 Net increase in cash 8 050 Cash at beginning of period 0 Cash at end of period $ 8 050 SOFTBYTE Statement of Cash Flows for the month ended 30 September 2010 School of Business School of Business * Interrelationship of financial statements Net profit must be computed first, so the in