Accounting. Richard J. Murdock Management Certificate Program Fisher College Of Business The Ohio State University (614) 292–1720 [email protected] TOPICS. Key Concepts of Accounting - Baron Coburg Accounting Fundamentals Helpful Hints Accounting Information for Decision Making.
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Balance sheet (Assets = Liabilities + Equity) is a picture at a point in time.
Income statement (Revenues – expenses) deals with a period of time.
Ratio analysis is often used on financial statements to assess a company’s financial health and operating effectiveness.
Liquidity - the company’s ability to pay its liabilities as they become due in the next operating cycle
Working Capital = Current assets – Current liabilities