Balance sheet: essence and value of the balance sheet, requirements in case of creation презентация

Departament: Accounting and audit Teacher: A.A.Baymakhanova Date: 12.12.2017, 11.30 p.m. Lecture hall: 408 Group: Accountig and audit -14-1

Слайд 1"Balance sheet: essence and value of the balance sheet, requirements in

case of creation "

Слайд 2Departament: Accounting and audit
Teacher: A.A.Baymakhanova
Date: 12.12.2017, 11.30 p.m.
Lecture hall: 408
Group: Accountig

and audit -14-1

Слайд 3References:
Country Datasheet: Kazakhstan (KZ). International Budget Partnership. 2006-2012; Available from: http://internation-

albudget.org/
The Lima Declaration. International Organization of Su- preme Audit Institutions. Available from: http://www.issai. org/media/12901/issai_1_e.pdf
Mills RW. Managerial Finance, Shareholder Value and Val- ue Based Management. London: Business Associates Ltd; 2013.
Parmenter D. Key Performance Indicators: Developing, Im- plementing, and Using Winning KPIs. 3rd edition. Hobo- ken: Wiley; 2015.
Royse D, Thyer BA, Padgett DK. Program Evaluation: An Introduction to an Evidence-Based Approach / Boston: Cengage Learning; 2015.
Government extension to PMBOK. New-York: Project Management Institute PMI; 2015.
Hitt MA, Ireland RD, Hoskisson RE. Strategic Manage- ment: Competitiveness and Globalization. Concepts and Cases. Nashville: South-Western College Pub; 2014.
 

Слайд 4Key words

Key words






Equity










Assets


Слайд 5The objects of the Balance Sheet




















The balance sheet
is made at the

end of each accounting period - month, quarter and year on the first day of the next month.

is generalized, cost reflection of enterprise assets by the end of the reporting period on structure and sources of forming.

consists 5 sections, the left side an asset has 2 sections

is a bilateral table:
- The left part - an asset;
- Right - a liability.

is constituted based on the current financial accounting, i.e. business accounts.


is the most informative form which allows to make reasoned management decisions.



Слайд 6
Balance (the French balance – scales)


Слайд 12Application 2
To the order of the Minister of Finance
Republic of Kazakhstan
Of

August 20, 2010 No. 422
Form 1
Name of the organization _________________ Triumf LLP __________________
Data on reorganization ¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬ ___________________________________________
Type of activity of the organization ___________ Trade ______________________
Form of business Limited liability partnership
Reporting form: consolidated / unconsolidated ________________
Annual average number of workers ____________ 5 ______________________
Subject of an entrepreneurship ___________ Average _________________________
Legal address (organizations) ____ Kyzylorda, Kizatov St. 32 ____
BALANCE SHEET
as of December 31, 2016
one thousand tenges

Слайд 15Thank You !


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