Documentos de Académico
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Y ADMINISTRATIVAS
CURSO: INGLES
.
INTEGRANTE:
JUSTINIANO INFANTES CELINA
HUARAZ - 2018
FINANCIAL STATEMENTS
INTRODUCTION
Owners and business managers need to be updated to take decisions on its future operations
financial information. The financial information of a business is registered in the ledger accounts.
However, transactions that occur during the fiscal period alter the balances of these accounts. Changes
must be reported periodically in the financial statements.
In the complex world of business today characterized by the process of globalization in business, financial
information plays a very important to produce information needed for the administration and development
of the economic system role.
Accounting is a discipline of human knowledge that can prepare general information about the economic
entity. This information is shown by the financial statements. The term "financial statements" includes:
balance sheet, income statement, statement of changes in equity, cash flow statement (EFE), notes,
other statements and explanatory material which are identified as part of the states financial.
The fundamental characteristics required financial information are usability and reliability.
Utility, characteristic of financial information, is the quality to adapt it to the purpose of users, among
which are the shareholders, investors, employees, suppliers, creditors, government and, in general,
society.
The reliability of the financial statements reflect the truth of what is happening in the company.
INDEX
I. FINANCIAL STATEMENTS.
1.1 PROJECTED FINANCIAL STATEMENT
1.2. FINANCIALLY AUDITED STATES
2. Balance General.
2.1. COMPARATIVE BALANCE SHEET
The information provided by the EFE is not used by professional accountants or by the various
users of banking companies in the country, nor by regulators, regulatory and control bodies
national banking system.
BIBLIOGRAPHY
ANDERSON, Arthur. 1992 Business School. Efectivo.Lima Flow Statement