Financial Statements: An Introduction
3 positive reviews, 0 negative reviews

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Financial Statements:  An Introduction
Author:
Don Smithmier (498)
Objective:

1. Understand the purpose and use of the basic financial statements:

(a) Income Statement, or Profit & Loss

(b) Cash Flow Statement

(c) Balance Sheet

2. Understand the basic elements of an Income Statement and Cash Flow Statement

3. Understand how to create a Cash Flow Statement

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Part One: Overview of Statements and Uses

A quick introduction to the purpose and use of the three basic financial statements.

Part Two: The Income Statement ("P&L")

A brief introduction to the Income Statement.

Part Three: The Cash Flow Statement (Using the Indirect Method)

Here we analyze the Statement of Cash Flows using the Indirect method. We will cover the Direct method in a future learning packet.

Questions and Answers


  • Soma Jurgensen
    Answers 0
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    Soma Jurgensen — 7 months ago

    Was there a video on the balance sheet? The others were very helpful.

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  • Answer 1
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    Robert Webber (55) — over 1 year ago

    Do all P&L and Cash flow documents follow the same format as the ones shown? (Do they have the same categories and order of items?)

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    •  
      Author
      Don Smithmier (498) answered over 1 year ago

      Robert, based on the industry and operational model of the company, there will be differences in the items shown on the P&L and Cash Flow statements. However, there are also standards for methodology, consistency and comprehensiveness that all fall under the heading of generally accepted accounting principles, or GAAP. Here is a great resource on GAAP standards if you want a detailed reference: http://www.fasab.gov/accounting-standards/authoritative-source-of-gaap/

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Academic Reviews

SOPHIA has reviewed the tutorial and found it academically sound.
  • Academically Sound
    John Ryan
    John Ryan (191) - about over 2 years ago

    "Very helpful packet. Really like your videos"

  • Academically Sound
    Sophia Admin
    Sophia Admin (379) - about over 2 years ago

    "Very well explained"

  • Academically Sound
    Allison Gage
    Allison Gage (314) - about over 2 years ago

    "Strong overview of financial statements"

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