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Chapter 3: Balance sheet - Coggle Diagram

- - - - Cash and cash equivalents
        
        highly liquid
        
        short –term investment close to maturity
        
        Ending cash balance = Beginning Cash balance + Net cash flow + …
        
        Reported at either amortised cost or fair value
      - Short-term investments
        
        investments in securities that are publicly traded
        
        value can be determined from price information in a public market
      - Account receivables
        
        Reported at net reliazable value, an approximation of fair value, based on estimates of collectability (khả năng thu hồi).
        
        products already delivered
        
        factor cause allowance for doubtful accounts
        to decrease
        
        improve the credit quality of the company's existing customer
        
        Stricter credit policies
        
        Stricter risk management policies
      - Inventories
        
        raw materials, work-in-process, finished goods….
        
        Inventory cost
        
        purchase cost, conversion cost, and other costs
        
        Standard costing: số lượng vật liệu, nhân công và chi phí chung được xác định trước cho produced good
        
        Retail method: cost= retail price – gross profit
      - Prepaid expenses: normal operating expenses that have been paid in advance
  - - - used in company operations over more than one fiscal period
      - Report by
        
        cost model
        
        amortised cost
        
        revaluation model
        
        fair value at the date of revaluation - KH lũy kế
      - Khấu hao
        
        Ảnh hưởng tới asset (BS) và Lợi nhuận (IS)
    - - Unidentifiable (indefinite): not amortized, but tested for impairment at least annually - kiểm tra ít nhất hàng năm
      - internally produced: not recorded, except for legal costs
      - Identifiable (finite period - tgian hữu hạn): amortized
      - Goodwill = Purchase Price - Fair value of Net asset