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balance sheets (interpreting balance sheet data (shareholders can see if…
balance sheets
records the value or worth os a business at just one moment in time- at the end of the financial year
assets
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intangible assets: those that do not exist physically but still have a value (brand names, patents and copyrights)
current assets
cash, inventories (stock), and accounts receivables (trade receivables)
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liabilities
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current liabilities
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bank overdraft, accounts payable (trade payables)
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