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Finance terms - Coggle Diagram
Finance terms
The balance sheets
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he balance sheet displays the company’s total assets, and how these assets are financed, through either debt or equity.
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Cash flows
Cash flows refer to the movements of money into and out of a business, typically categorized as cash flows from operations, investing, and financing.
Operating activities, investing activities & financing activities
Operating activities = the daily activities of a business (hopefully collecting more cash than spending on a daily basis)
Investing activities = buying things land, equipment (investing activities happen irregularly)
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Income statement
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An income statement is a financial statement that shows you how profitable your business was over a given reporting period.
Liabilities and equities
Restaurant Liabilities are like expenses and represent what the restaurant owes, like outstanding vendor bills, leases on property or equipment, and loans.
Owner's equity is the amount that belongs to the owners of the business as shown on the capital side of the balance sheet and the examples include common stock and preferred stock, retained earnings. accumulated profits, general reserves and other reserves, etc.
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Assets
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Account receivable (money owed, still to come)
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