Balance Sheet

Balance Sheet

For those who may prefer, this presentation covers the same principles explained in the text below:

Contents:

  • Introduction

    • Fundamental Definitions

    • Basic Balance Sheet

  • Components of Assets

    • Current Assets

    • Non-Current Assets

    • Financial Assets

  • Components of Liabilities

    • Current Liabilities

    • Non-Current Liabilities

  • Components of Equity

    • Five Components of Owners’ Equity

  • Balance Sheet Analysis

    • Essential Definitions

    • Ratios

    • Important Analysis Questions

  • Conclusion

    • Thank you

    • “What Should I Do Next?”

Introduction

Fundamental Definitions:

Balance Sheet (Statement of Financial Position/Condition)

A balance sheet presents an entity’s current financial position by disclosing its assets, liabilities and equity as of a particular point in time.

It is one of three very important financial statements which investors analyse to better understand a company. The other two being the income statement and the cash flow statement.

Assets

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Conclusion

Thank you for visiting School of Value Investing.

“What should I do next?”

Learn to speak the language of business and investment like the legends:

Understand how to read and analyse the Cash Flow Statement.