The main Financial Statements and Tables are following as simply forms; Balance Sheet, Income Statement, Cash Flows Statement, Retained Earning Statement are here for you. Best regards, Sümeyye Karaca

2. 1. What is the Financial Statements
2. Four Basic Financial Statements
2.1. Balance Sheet
2.2. Income Statement
2.3. Statement of Cash Flows
2.4. Statement of Retained Earnings
3. Connection Between Financial Statements

3. Financial statements are statements that provide
information according to certain principles and rules on the
financial position and operating results of the company to
financial statement users who are external decision makers.
Accounting ratios are calculated by comparing certain
values taken from an organization's financial statements.

4. Goals of the financial statements are as follows:
1. To provide useful information to Investors, Lenders and
other Stakeholders in decision making.
2. To provide useful information for assessing the future
cash flows.
3. To provide information about the assets, resources and
changes in them and also business operating results.

5. Four Basic
Financial
Statements
Balance
Sheet
Statement
of Retained
Earnings
Statement
Of Cash
Flows
Income
Statement

6.  Balance sheet, Income statement, statement of retained
earnings, statement of cash flows.
 They known as four major financial statements.
 These statements occur that is summary of the financial
activities of the business.
 They may be formed at any time such as one month, one
quarter or the end of year.

7.  Also they can be considered valid to any time span.(one
month, one quarter, one year)
 Reports are known as quarterly reports which are
prepared at the end each quarter.
 Reports are known as annual reports which are prepared
at the end of year.

8.  These statements are reports which are prepared and
published as a result of a company’s periodic activities.
 ASSETS= Liabilities + Stockholders’ Equity
 Accounting Entity, Basic Accounting Equation…

9. Assets Liabilities
Accounts Payable Notes Payable
+
Stockholders’ Equity
Contributed capital Retained Earnings

10.  Assets are economic resources with probable future
benefits owned by entity as a result of past
transaction.(Currents assets + uncurrent assets)
Current Assets are assets that will be used and turned
into cash within one year.(Cash, Accounting Receiable,
supplies, prepaid expenses,etc.)
Non-current Assets are assets can be used in multiple
time operation periods and obtained profit affects more
than one period ( Investments, Property and equipment,
Notes receivable, Intangibles, etc.)

11. Liabilities: A company's legal debts or obligations that
arise during the course of business operations.
Liabilities are settled over time through the transfer of
economic benefits including money, goods or services.
Current Liabilities: A company's debts or obligations
that are due within one year which appear on the
company's balance sheet. Also it include short term debt,
accounts payable, accrued liabilities and other debts.
Long-Term Liabilities: Obligations of the company
that became due more than one year into the future.

12.  Stockholders’ Equity (known shareholders’ equity or
owners’ equity) constitute the resources allocated to
the business entity by business owners or partners.
Contributed capital is an element of the total
amount of equity recorded by an
organization(stockholders).
Retained Earnings retained earnings create the
company's cumulative earnings that have not been
distributed to its stockholders.

14.  The income statement, shows the company’s income
over a specified period time and is typically issued on
annual or quarterly reports.
Also they referred to as the statement of earnings or the
profit and loss statement.
 Revenues – Expenses = NET INCOME
2.2.Income Statement

16.  Reports that include inflows and outflows
of cash during the accounting period in the
operating, investing, and financing activities.
 It also helps greatly to envisage the
preparation of the budget and the cash needs
of the future.
2.3. Statement of Cash Flows

17. +/- Cash Flows From Operating Activities (CFO)
+/- Cash Flows From Investing Activities (CFI)
+/- Cash Flows From Financing Activities (CFF)
Change In Cash

19. Statements are that obtain information regarding
net income and distribution of dividends affected
the financial position of the corporation during
accounting period.
It only shows how retained earnings changed
during the period.

20. When dividends are declared in a period, they must be
deducted in the statement of retained earnings of that
period.
It does not matter whether the payment of dividend
has been made or not.
Beginning RE
+ Net Income
-Dividends
Ending RE

22.  Net income links to both the balance sheet and cash flow
statement. But most importantly net income comes from
the income statement results on the Statement of Retained
Earnings.
 Results of the Retained Earning Statements render that is
one of the two components of Stockholders’ Equity.
 The net change in cash on the cash flow statement added
to the beginning of the year balance in cash equals the end
of year balance in cash on the balance sheet.

24. 1. Accounting Principles, Roger H.HERMANSON - James Don EDWARDS
- R. F. SALMANSON, Business Publications, Inc., USA, 1983
2.
http://www.selcuk.edu.tr/dosyalar/files/074/mali%20tablolar%20analizi
.pdf
3. Tablo: http://www.investopedia.com/walkthrough/corporate-
finance/2/relationship-financial-statement/relationship.aspx
4. Matthew T. Brown, Daniel A. Rascher, Mark S. Nagel, Chad D. McEvoy,
Financial Management in the Sport Industry, Holcomb Hathaway Publishers,
Scottsdale 2010
5. Paul Newton & Helen Bristoll / Financial Statement Analysis- Free
eBook in PDF, Kindle and ePUB Formats –Mart 2013 See more at:
http://www.free-managementebooks.com/faqfi/performance-01.htm /08.12.2015
6.
http://www.kgk.gov.tr/contents/files/pdf/egitim/marmara/FinansalYonetim.pdf/
23.11.2015