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% Document Info
\author{JP02}
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  /Title (financial-statements.pdf)
  /Creator (Cheatography)
  /Author (JP02)
  /Subject (Financial Statements Cheat Sheet)
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    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{Financial Statements Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{JP02} via \textcolor{DarkBackground}{\uline{cheatography.com/164867/cs/34549/}}}
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  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}JP02 \\
  \uline{cheatography.com/jp02} \\
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Not Yet Published.\\
   Updated 9th October, 2022.\\
   Page {\thepage} of \pageref{LastPage}.
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  Measure your website readability!\\
  www.readability-score.com
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\begin{document}
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\begin{multicols*}{2}

\begin{tabularx}{8.4cm}{X}
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\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{Financial Statements}}  \tn
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\mymulticolumn{1}{x{8.4cm}}{Written records \newline % Row Count 1 (+ 1)
Convey: \newline % Row Count 2 (+ 1)
1. Business activity \newline % Row Count 3 (+ 1)
2. Financial Performance  \newline % Row Count 4 (+ 1)
Audited by govt agencies, accountants, firms, etc. to ensure accuracy and for tax, financing, or investing purposes \newline % Row Count 7 (+ 3)
{\bf{Primary financial statements:}} \newline % Row Count 8 (+ 1)
1. Balance Sheet \newline % Row Count 9 (+ 1)
2. Income Statement \newline % Row Count 10 (+ 1)
3. Statement of Cash Flow \newline % Row Count 11 (+ 1)
4. Statement of Changes in Equity \newline % Row Count 12 (+ 1)
{\bf{Understanding Financial Statements}} \newline % Row Count 13 (+ 1)
Investors/financial analysts rely on financial data to: \newline % Row Count 15 (+ 2)
1. Analyze performance \newline % Row Count 16 (+ 1)
2. Make predictions about the future directions of the company's stock price \newline % Row Count 18 (+ 2)
Annual report (includes financial statements) - reliable and audited financial data source \newline % Row Count 20 (+ 2)
Used by investors, market analysts, creditors, to evaluate: \newline % Row Count 22 (+ 2)
1. Financial health \newline % Row Count 23 (+ 1)
2. Earnings potential% Row Count 24 (+ 1)
} \tn 
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\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{The Bottom Line}}  \tn
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\mymulticolumn{1}{x{8.4cm}}{Financial statements are the ticket to external evaluation of a company's financial performance. The balance sheet reports a company's financial health through its liquidity and solvency, while the income statement reports a company's profitability. A statement of cash flow tie these two together by tracking sources and uses of cash. Together, financial statements communicate how a company is doing over time and against its competitors.% Row Count 9 (+ 9)
} \tn 
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\begin{tabularx}{8.4cm}{X}
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\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{Balance Sheet}}  \tn
\SetRowColor{white}
\mymulticolumn{1}{x{8.4cm}}{Provides overview of assets, liabilities, and shareholders' equity as a snapshot in tome (generally the end of the reporting period). \newline % Row Count 3 (+ 3)
{\bf{Assets}} \newline % Row Count 4 (+ 1)
Cash and cash equivalents  \newline % Row Count 5 (+ 1)
Accounts receivable (A/R) \newline % Row Count 6 (+ 1)
Inventory \newline % Row Count 7 (+ 1)
Prepaid Expenses \newline % Row Count 8 (+ 1)
Property, plant, and equipment (PPE) \newline % Row Count 9 (+ 1)
Investments \newline % Row Count 10 (+ 1)
Trademarks, patents, goodwill, and other intangible assets \newline % Row Count 12 (+ 2)
{\bf{Liabilities}} \newline % Row Count 13 (+ 1)
Accounts payable (A/P) \newline % Row Count 14 (+ 1)
Wages payable \newline % Row Count 15 (+ 1)
Notes payable (N/P) \newline % Row Count 16 (+ 1)
Dividends \newline % Row Count 17 (+ 1)
Long-term debt \newline % Row Count 18 (+ 1)
{\bf{Shareholders' Equity}} \newline % Row Count 19 (+ 1)
Represents the amount of money that would be returned to shareholders if all of the assets were liquidated and all of the company's debt was paid off. \newline % Row Count 23 (+ 4)
Retained earnings% Row Count 24 (+ 1)
} \tn 
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\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{Cash Flow Statement}}  \tn
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\mymulticolumn{1}{x{8.4cm}}{Measures how well a company generates cash to pay debt obligations, fund operating expenses and investments \newline % Row Count 3 (+ 3)
Illustrates operations, cash inflows/outflows \newline % Row Count 4 (+ 1)
Reconciles the income statement w/ the balance sheet in three major business activities \newline % Row Count 6 (+ 2)
{\bf{Operating Activities}} \newline % Row Count 7 (+ 1)
Any sources and uses of cash from running the business and selling products/services \newline % Row Count 9 (+ 2)
Can include any changes made in cash accounts receivable, depreciation, inventory, and accounts payable \newline % Row Count 12 (+ 3)
Also includes wages, income tax payments, rent, cash recepits of product/service sales  \newline % Row Count 14 (+ 2)
{\bf{Investing Activities}} \newline % Row Count 15 (+ 1)
Any sources and uses from a companys investments in the long-term future  \newline % Row Count 17 (+ 2)
Purchase/sale of asset \newline % Row Count 18 (+ 1)
Loans made to vendors or received from customers \newline % Row Count 19 (+ 1)
Any payments related to merger/acquistion \newline % Row Count 20 (+ 1)
Also, purchases of fixed assets (PPE) \newline % Row Count 21 (+ 1)
{\bf{Financing Activities}} \newline % Row Count 22 (+ 1)
Sources of cash from investors or banks, uses of cash paid to shareholders \newline % Row Count 24 (+ 2)
Can include debt issuance, equity issuance, stock repurchases, loans, dividends paid, and repayments of debt% Row Count 27 (+ 3)
} \tn 
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\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{Income Statement}}  \tn
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\mymulticolumn{1}{x{8.4cm}}{Covers a range of time \newline % Row Count 1 (+ 1)
Provides overview of revenues, expenses, net income, and earnings per share \newline % Row Count 3 (+ 2)
Conveys: \newline % Row Count 4 (+ 1)
1. Details of profitability \newline % Row Count 5 (+ 1)
2. Financial results of business activities \newline % Row Count 6 (+ 1)
Also illustrates how well a companys management is controlling expenses \newline % Row Count 8 (+ 2)
{\bf{Revenue}} \newline % Row Count 9 (+ 1)
Operating revenue (generated from the core business activities) \newline % Row Count 11 (+ 2)
Non-operating revenue (generated from the non-core business activities) \newline % Row Count 13 (+ 2)
Other income (revenue earned from other activities), can include gains from sale of long-term assets \newline % Row Count 16 (+ 3)
{\bf{Expenses}} \newline % Row Count 17 (+ 1)
Costs of goods sold (COGS) \newline % Row Count 18 (+ 1)
Selling, general and administrative expenses (SG\&A) \newline % Row Count 20 (+ 2)
\seqsplit{Depreciation/Amortization} \newline % Row Count 21 (+ 1)
Research and development (R\&D) \newline % Row Count 22 (+ 1)
Employee wages \newline % Row Count 23 (+ 1)
Sales commissions \newline % Row Count 24 (+ 1)
Utilties \newline % Row Count 25 (+ 1)
Interest on loans or debt \newline % Row Count 26 (+ 1)
Losses from sale of asset% Row Count 27 (+ 1)
} \tn 
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\begin{tabularx}{8.4cm}{X}
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\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{Statement of Changes in Shareholder Equity}}  \tn
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\mymulticolumn{1}{x{8.4cm}}{Tracks total equity over time \newline % Row Count 1 (+ 1)
The ending balance in statement of changes in shareholder equity is equal to the total equity reported on the balance sheet \newline % Row Count 4 (+ 3)
{\bf{Beginning equity:}} equity at the end of last period that simply rolls to the start of the next period \newline % Row Count 7 (+ 3)
{\bf{(+) Net income:}} amount of income earned in a given period. The proceeds from operations are automatically recognized as equity in the company, and this income is rolled into retained earnings at year-end \newline % Row Count 12 (+ 5)
{\bf{(-) Dividends:}} amount of money that is paid out to shareholders from profits. Instead of keeping all of a company's profits, the company may choose to give some profits away to investors \newline % Row Count 16 (+ 4)
{\bf{(+/-) Other comprehensive income:}} the period-over-period change in other comprehensive income. Depending on transactions, this figure may be an addition or subtraction from equity% Row Count 20 (+ 4)
} \tn 
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\begin{tabularx}{8.4cm}{X}
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\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{Statement of Comprehensive Income}}  \tn
\SetRowColor{white}
\mymulticolumn{1}{x{8.4cm}}{Summarizes standard net income while also incorporating changes in other comprehensive income (OCI) \newline % Row Count 2 (+ 2)
OCI includes all unrealized gains and losses not reported on the income statement  \newline % Row Count 4 (+ 2)
illustrates total change income, even gains and losses that have yet to be recorded in accordance to accounting rules \newline % Row Count 7 (+ 3)
Can include: net income (from income statement), unrealized gains or losses from debt securities or derivative instruments ore retirement programs, unrealized translation adjustments due to foreign currency% Row Count 12 (+ 5)
} \tn 
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% That's all folks
\end{multicols*}

\end{document}