Finance

Financial Statements

• A written report which describes the financial health of a company; prepared on a quarterly and annual basis.

  Examples: Balance Sheet, Income Statement, Statement of Changes in Owner's Equity

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Balance Sheet

• A report showing all assets, liabilities, and owner’s equity of a business at a specific point in time.

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Assets

• Things (items) of value owned by a company.

• Assets

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Liabilities

• Money owed by the business (debts, accounts payable)

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Owner's Equity

• The net worth of the business

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Income Statement

• A report showing the revenue, expenses, and income (or loss) of a business for a specific period.

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Revenue

• The amount of money that a company earns

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Profit

• Results when a business's income is greater than its expenses.

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Tags

CCSS.5.NBT.B.7

Expenes

• Costs of maintaining and operating a business.

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Loss

• Results when a business's expenses are greater than its income.

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Tags

CCSS.RI.1.5

CCSS.RI.2.5

CCSS.RI.3.5

CCSS.RI.4.5

CCSS.RI.5.5