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10 PowerPoint Slides You Need for Your Next Financial Report or review

10 Slide Ideas for Financial Report Presentation

Last Updated on February 7, 2024 by Anastasia

Working on a company financial report, and want to make it different this time? Financial reviews full of data and analysis are typically difficult to be digested by non-financial audiences, and it can be challenging to communicate the meaning behind the figures. If you want to disclose your quarterly or annual numbers in a simple and understandable way to your key stakeholders, check our blog for examples and inspiration.

A financial report is a management tool used to communicate key financial information to both internal and external stakeholders by covering aspects of financial affairs with the help of KPIs, such as income statements, balance sheets, cash flow, or financial ratios analysis. See how to prepare structured and professional financial slides smoothly using PowerPoint tools.

All graphics examples presented below can be downloaded as an editable source. Explore the Financial Report and Performance Indicators Presentation for PowerPoint.

Get inspired by seven examples of how you can illustrate the components of your financial report and a quick instruction on how you can create a P&L Statement table using simple design tricks.

Visualize your key financial indicators

Financial Summary Overview with Key Indicators- Global Net Revenue, Like for Like Growth, Cash Conversion Cycle, Profit Before Tax

Such a general slide with a financial summary will help to analyze the big picture and ensure you’re on the same page with the audience.

You can list the common key indicators such as Global Net Revenue, Like for Like Growth, Cash Conversion Cycle, Profit Before Tax. A neutral background picture makes the slide more attractive and circles with highlights on the right help to stay focused on important numbers.

Show revenue and profit snapshot on one dashboard slide

Revenue and Profit Snapshot Dashboard Net sales and Profitability Evolution in 5 years

This slide shows how you can summarize net sales and profitability evolution using gauges and a simple bar chart. The dashboard illustrates typical profitability measures: Net Sales, Operating Expenses, EBIDTA, and PBT as easy-to-read gauge charts. The profit growth over the years is shown as a clear bar chart.

Illustrate revenue highlights with clear charts

Revenue Highlights over Time Sales Distribution Breakdown Chart by Months and Categories

If you’d like to include additional data, for example, revenue highlights over time or regions, you can do it as on the slides above. The first one presents sales distribution breakdown by months and categories. The second slide example presents sales split by worldwide markets geographies on a world map as light background underlining the location of the markets.

Small elements, like pin icons, doughnut charts, and color-coding will help you add a professional look to your presentation.

Pro tip: To help non-financial people digest the data, keep your slides short, don’t stuff them with jargon words . Use illustrations, and make the most essential data points clearly visible.

Include balance sheet and cash flow tables

Balance Sheet Table with Current, Fixed, Intangible, Total Assets, Current, Long-Term Liabilities, Shareholders’ Equity

The very common problem is the unreadability of massive tables. The balance sheet and cash flow statement will be definitely complex, as you need to squeeze many numbers inside.

Notice how color-coding is used for various table sections, and illustrative symbols, which don’t steal attention from the content, rather nicely add up. A text box aside can be used for your comments or notes.

Compare key drivers of a revenue growth

Annual Revenue Key Growth Drivers E-commerce, Emerging Markets, Organic Growth, New Product Lines Categories Stacked Chart

To illustrate the comparison of several growth drivers, you can apply such stacked bars.

Notice how specific drivers (E-commerce, Emerging Markets, Organic Growth, New Product Lines) are illustrated by corresponding icon symbols, all in one consistent style.

Visualize revenue analysis for each quarter in your financial report

Revenue Analysis over YearData Chart with Split by Quarters and Channels in financial report

To present an analysis of sales revenue over the year, you can use such a bar chart. It’s slightly enhanced by adding quarter signs over the data chart.

This data chart illustrates revenue analysis split by quarters and channels. If you have some comments or notes you’d like to discuss, we advise putting the most essential point in bold.

Present your financial metrics and indicators as a dashboard grid

Financial Metrics and Indicators Explained Definitions Template Growth, Profitability, Liquidity, Efficiency, Solvency and Capital Market Ratios

Want to go deeper and include the analysis of some ratios? A good idea is to firstly remind your audience what are those indicators and what exactly they show.

If you have more items to show on one slide, it’s good to organize them to some regular grid. Make sure all elements are aligned to make it look professional.

If you have more items to show on one slide, it’s good to organize them to some regular grid.

Capital Market Ratios Dividend – Price Ratio, P:E Ratio Financial Metrics KPI Chart

You can include general definitions and development of key financial ratios e.g. growth, profitability, liquidity, efficiency, solvency, and capital market ratios. On the slide example, you can see the capital market ratios KPI line chart which shows Dividend Yield and P/E Ratio change over the years.

Guide on how to redesign P&L Statement to a stylish table

Here’s a step-by-step guide on how you can create a P&L Statement table using simple shapes, icons, and a few tricks that will save you time.

1. Use simple PowerPoint shapes to create a stylish table design.

guide on P&L Statement table redesign step first

2. Adjust your source P&L table to be readable.

The trick is to have enough margin inside the table cell.

guide on P&L Statement table redesign step second

3. Enhance the table header

Add ribbon shapes as an additional header row to make the table look nicer.

guide on P&L Statement table redesign step third

4. Redesign the first column

You can add stylish arrows in a place of 1st table column.

guide on P&L Statement table redesign step fourth

5. Enrich your table with icons and a background picture.

guide on P&L Statement table redesign step final

See the whole instruction and other visual examples here: How to Create an Effective Company Financial Report Using PowerPoint.

Need to prepare a broader annual report and focus on business highlights? See how to create a comprehensive overview of activities using graphs, icons, infographic elements, and data-driven charts in this blog .

Resource: Financial Report and Performance Indicators Presentation

The graphics in this blog are a part of our financial report layouts collection. Our financial review deck incorporates 30 infographics slide templates for a financial summary overview, balance sheets with assets and liabilities, income statement, profit and loss reports, revenue and profit snapshot, cash flow statement, explain types of financial ratios, key growth drivers, or breakdown of your operational expenses.

You can reuse graphs and charts, and tailor them to your needs in order to make your slides clear and easy to understand. See the full deck here:

Financial Report and Performance Indicators PPT Presentation

Using concise, modern images will make your PowerPoint structured and consistent. To make your presentations even more appealing, consider also using this collection of professionally designed diagram layouts .

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How to Prepare Financial Statements in PowerPoint

financial statements presentation powerpoint

In today’s business world, creating accurate and visually appealing financial statements is crucial for effective communication with stakeholders. One way to accomplish this task is by using PowerPoint. PowerPoint is a powerful tool that can allow you to create sophisticated financial statements with ease. In this article, we will guide you on how to prepare financial statements in PowerPoint by explaining the main components of financial statements, how to set up your PowerPoint presentation, and how to create the income statement slide and balance sheet slide.

Table of Contents

Understanding Financial Statements

Before diving into creating financial statements in PowerPoint, it’s important to understand their main components. Financial statements are formal documents that show the financial activities of a business. Typically, financial statements include an income statement, a balance sheet, and a statement of cash flows. The income statement shows the revenue and expenses incurred during a specific period and the resulting net income or loss. The balance sheet displays a company’s financial position by showing assets, liabilities, and equity. The statement of cash flows indicates the inflow and outflow of cash.

financial statements presentation powerpoint

Download the free PowerPoint template from the Zebra BI library: Business Plan PowerPoint Template

Financial statements are essential for businesses to keep track of their financial health. They provide a snapshot of the company’s financial status at a specific point in time. This information is crucial for businesses to make informed decisions about their operations, investments, and growth strategies.

Components of Financial Statements

The income statement usually has two main components: revenue and expenses. Revenue represents the money received from selling goods or services. Expenses, on the other hand, are the costs incurred when generating revenue. They can be categorized as operating or non-operating expenses. Operating expenses are expenses incurred while producing goods or services, while non-operating expenses are costs incurred from other activities such as interest, taxes, and depreciation.

financial statements presentation powerpoint

Download the free PowerPoint template: OPEX and Marketing Budget Report

financial statements presentation powerpoint

Download the free template: Sales Report PowerPoint Charts

The balance sheet displays three types of accounts: assets, liabilities, and equity. Assets are the resources owned by a company. They can be classified into current or long-term assets. Current assets are assets that can be converted into cash within a year, while long-term assets are those that will last longer than a year. Liabilities, on the other hand, represent the obligations of a company. They can also be classified as current or long-term liabilities. Current liabilities are obligations that must be paid within a year, while long-term liabilities are those that will be paid back after a year. Lastly, equity represents the residual interest in the assets after deducting liabilities.

Understanding the different components of financial statements is crucial for businesses to track their financial status accurately. It allows them to identify areas of improvement and make informed decisions about their future financial strategies.

Importance of Accurate Financial Statements

It’s important to prepare accurate financial statements as they provide stakeholders with relevant information on the company’s financial position. Financial statements help stakeholders make informed decisions about a company, such as investing or lending money. Additionally, financial statements are also required by regulatory bodies such as the Securities and Exchange Commission. Inaccurate financial statements can have legal ramifications and damage the company’s reputation.

Accurate financial statements are also crucial for businesses to attract potential investors. Investors rely on financial statements to make informed decisions about investing in a company. Inaccurate financial statements can lead to a loss of investor confidence and negatively impact the company’s ability to secure funding for future growth.

Setting Up Your PowerPoint Presentation

Understanding the components of financial statements is crucial when it comes to creating an effective PowerPoint presentation. Financial statements provide a snapshot of a company’s financial health, and presenting them in a clear and concise manner is essential to conveying important information to stakeholders.

financial statements presentation powerpoint

Download the free template: Financial Management Report in PowerPoint

  • How to Design Income Statements in Excel
  • Top 3 Financial Statements in Excel: Income Statement, Balance Sheet & Cash Flow

Once you have a solid understanding of financial statements, you can start setting up your PowerPoint presentation. Here are a few tips on how to create an effective financial statement PowerPoint presentation:

Choosing the Right Template

Choosing the right template is the first step in creating an effective financial statement PowerPoint presentation. There are various templates you can choose from, including financial report templates, budget templates, and business plan templates. It’s important to choose a template that suits the purpose of your presentation. For example, if you’re presenting a financial report, choose a template that is specifically designed for financial reports. Ensure that the template you choose has a professional look and feel, as financial statements are formal documents.

Zebra BI templates for PowerPoint are all crafted in compliance with IBCS standards to ensure the best possible transfer of relevant information; this is what we call meaningful insights. Learn more on our webpage: Zebra BI for PowerPoint .

Customizing Your Slide Design

Customizing your slide design is the next step in creating an effective financial statement PowerPoint presentation. Adding charts, tables, and graphs can help you present financial data visually, making it easier for your audience to understand. PowerPoint has various chart options that make it easier to present financial data in a visual format. Make sure to use different colors and fonts to make your slides stand out and easier to read. However, be careful not to overdo it with the design, as too many colors and fonts can make the presentation look cluttered and unprofessional.

With the use of Zebra BI visuals ( Charts and Tables ), consistency in design and style is easy. Set up your style once, and all your new visuals will have the same style thereafter. Standardization and consistency are key to effective reporting and presentation.

Organizing Your Slides

Organizing your slides is essential to creating a clear and concise financial statement PowerPoint presentation. Group your slides into sections, starting with an introduction slide that overviews the company’s financial position. Then, move on to the income statement, followed by the balance sheet and the statement of cash flows. Use section headers to guide your readers through the presentation and make it easier for them to understand the information presented.

Overall, creating an effective financial statement PowerPoint presentation requires a combination of understanding financial statements, choosing the right template, customizing your slide design, and organizing your slides. By following these tips, you can create a presentation that effectively communicates important financial information to your audience.

Creating the Income Statement Slide

The income statement is a crucial component of financial statements that provides valuable insights into a company’s financial performance. It shows the revenue earned and expenses incurred during a specific period, ultimately calculating the net income or loss. In this article, we will discuss how to create an income statement slide that effectively communicates this information.

Inputting Revenue and Expense Data

The first step in creating an income statement slide is to input the revenue and expense data into PowerPoint. You can use tables or charts to display the data, depending on your preference and the amount of information you want to convey. However, it is essential to ensure that your data is accurate and up-to-date and that your financial statement is reliable. Inaccurate data can lead to incorrect conclusions and misinformed decisions.

When inputting the revenue and expense data, it is also a good idea to provide context and additional information, such as the period covered by the statement, any significant events or transactions that impacted the results, and any relevant industry benchmarks or comparisons.

Calculating Net Income

The next step in creating an income statement slide is to calculate the net income. This is done by subtracting the total expenses from the total revenue. Net income can be positive or negative, depending on the revenue and expenses incurred during the period. It is essential to provide an explanation of the net income figure and any significant changes from previous periods.

You may want to use Zebra BI Tables with integrated waterfall charts to showcase how your net income is calculated, i.e., how revenue positively contributes to the bottom line and how expenses decrease the profit. In that way, the income statement will also be understandable to people who don’t have an extensive financial background.

Additionally, it is crucial to highlight any non-operating income or expenses, such as gains or losses from the sale of assets, interest income, or interest expenses. These items can significantly impact the net income figure and provide valuable insights into the company’s financial performance.

Formatting the Income Statement

Once you have inputted the revenue and expense data and calculated the net income, the next step is to format the income statement. This involves adding color and company branding to make the slide visually appealing and consistent with your overall presentation. It is essential to ensure that the formatting is consistent throughout your presentation, including font size, color, and style.

Formatting Tables and Charts is easy with Zebra BI; use Style Editor and be sure that all financial statements follow the same styling.

Furthermore, it is crucial to ensure that the income statement has a professional look and feel. This can be achieved by using clear and concise language, avoiding jargon or technical terms that may be unfamiliar to your audience, and providing explanations or definitions for any terms or concepts that may be unclear.

In conclusion, creating an income statement slide requires careful attention to detail and a thorough understanding of financial statements. By inputting accurate data, calculating net income, and formatting the statement effectively, you can create a slide that effectively communicates your company’s financial performance and provides valuable insights into its operations.

Developing the Balance Sheet Slide

The balance sheet is a crucial component of financial statements that provides a snapshot of your company’s financial position at a specific point in time. It includes a list of assets, liabilities, and equity. Here’s how to develop a balance sheet slide:

Listing Assets, Liabilities, and Equity

When listing assets, consider including both tangible and intangible assets such as property, equipment, patents, and trademarks. Liabilities can include both short-term and long-term debts, such as loans and accounts payable. Equity represents the residual value of assets minus liabilities, including items such as retained earnings and common stock.

When creating your balance sheet slide in PowerPoint, you can use tables or charts to make the data easier to read. Remember to categorize the assets and liabilities into current and long-term categories, as discussed earlier.

With Zebra BI, you can expand and collapse hierarchical tables in PowerPoint (in the case of a balance sheet), even during the presentation mode.

Balancing the Balance Sheet

One of the most important aspects of the balance sheet is ensuring that it balances. The total assets must always equal the total liabilities and equity. If the balance sheet doesn’t balance, check the figures and adjust them accordingly. This is a critical step in ensuring the accuracy and reliability of your financial statements.

Notice how Assets and Liabilities balance out in the Zebra BI Table with the integrated chart and automatically calculated variances.

Formatting the Balance Sheet

Like the income statement, the balance sheet should have a professional look and feel. Use colors and fonts that match your company branding. Make sure that your formatting is consistent throughout the presentation. Consider including a brief explanation of each item on the balance sheet to help your audience understand the significance of each item and how it contributes to your company’s financial position.

It’s important to note that the balance sheet is just one component of financial statements. To gain a complete understanding of your company’s financial health, it’s essential to review all financial statements, including the income statement and cash flow statement. By presenting a well-formatted and accurate balance sheet slide, you can help your audience gain a better understanding of your company’s financial position and make informed decisions based on this information.

Creating financial statements in PowerPoint can be a daunting task, but it doesn’t have to be. Understanding the components of financial statements, as well as how to set up your PowerPoint presentation, can make the process easier. By following the steps outlined in this article, you can create visually appealing and accurate financial statements that can help your stakeholders make informed decisions.

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Make your financial presentations more impactful

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Home Blog Financial Statement Templates For PowerPoint Presentations

Financial Statement Templates For PowerPoint Presentations

Making financial statements to create a formal record of the financial activities of your business or for household budgetary tasks can be easily done using Microsoft Excel or other professional accounting applications. However, when it comes to presenting these statements in the form of presentation slides, even the expert accountants may feel out of luck!

Financial Statement Presentation Templates for PowerPoint

One of the main reasons for the difficulty in making presentations for financial statements is due to the various details that need to be cramped into a single slide. Furthermore, making such a slide easy to grasp or attention grabbing is even more difficult. This is why we have compiled a list of some attractive financial statement templates to help you present financial statements like a Balance Sheet , Income Statement or Cash Flow Statement , with the help of convenient PowerPoint slides.

Financial Statement Template For PowerPoint

Financial PowerPoint Template

If you need a comprehensive finance presentation template with slides containing attractive, editable charts, clipart and suitable layouts for making finance related presentations, then this is just the template you need. You can not only use this template for making presentation slides with financial statements but also create other types of business and finance related presentations with the given sample slides.

Go to Download Financial PowerPoint Template

Financial PowerPoint Template with Calculator

Income Statement PowerPoint Template

As the name suggests, this is the perfect template for making an income statement presentation. You can present revenue, expenses and profit & loss reports with the help of clear and attention grabbing slides, which have been designed by expert professionals to deliver a positive impact on your audience. The color combination and overall slide design is quite impressively laid out, with added placeholders for creating and displaying income statements in PowerPoint.

Go to Download Income Statement PowerPoint Template

Income Statement PowerPoint Template

Simple Balance Sheet PowerPoint Template

Suitable for making balance sheets , this template offers a wide range of attractive slide designs for making balance sheets, with the help of basic slide designs or eye-catching clipart. Whether you are looking for something simple for displaying a balance sheet in PowerPoint or need some nice clipart and graphics to prove your point before an audience, this template can help you get the job done.

Go to Download Simple Balance Sheet PowerPoint Template

Financial Projections & Key Metrics Template for PowerPoint

This is a more elaborate template for making different types of income statements, with key metrics. While the template has been designed with sample slides labeled for making a cash flow statement , you can easily edit these slides to reflect a different type of financial statement, such as an income statement or balance sheet.

Go to Download Financial Projections & Key Metrics Template for PowerPoint

Financial Projections And Key Metrics Template for PowerPoint

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financial statements presentation powerpoint

35+ Best Finance PowerPoint PPT Templates (Financial Presentations)

Big numbers and data play an important role in every financial PowerPoint presentation. It’s how you validate and prove your claims.

But the way you present the data in your PowerPoint slides is the key to delivering a successful presentation.

Whether it’s a pitch deck for a financial project, a yearly financial report, or promoting a finance consulting firm, your presentation slides need to be designed in a way that makes your statements and data easy to understand.

Of course, not everyone has the time or the experience to design over-the-top presentations. And thanks to pre-made PowerPoint templates, you don’t have to.

We handpicked a collection of financial PowerPoint presentation examples that you can use to find inspiration for your slideshow designs. The best part is you can download these templates to make amazing finance presentations within minutes. Have a look.

2 Million+ PowerPoint Templates, Themes, Graphics + More

Download thousands of PowerPoint templates, and many other design elements, with a monthly Envato Elements membership. It starts at $16 per month, and gives you unlimited access to a growing library of over 2,000,000 presentation templates, fonts, photos, graphics, and more.

Pitch Deck Templates

Pitch Deck Templates

Startup pitch deck.

Blendu

Pitch PowerPoint

Business PPT Templates

Business PPT Templates

Corporate & pro.

Animated PPT Templates

Animated PPT Templates

Fully animated.

Ciri Template

Ciri Template

Explore PowerPoint Templates

Investor – Financial Consulting PowerPoint Template

Investor - Financial Consulting PowerPoint Template

This PowerPoint template is designed with financial consulting firms and agencies in mind. It’s perfect for making presentations for showcasing your business as well as for promoting your services. The template includes 30 unique slide layouts with useful designs including pricing tables, charts, editable graphics, and more.

Financial Pitch – PowerPoint Presentation Template

Financial Pitch - Powerpoint Presentation Template

If you’re working on a pitch deck design for presenting a financial project, you can take inspiration from this PowerPoint template. It includes 30 must-have slides for every pitch deck presentation. And you can easily download and customize each slide to make your own pitch decks as well.

Financy – Financial PowerPoint Template

Financy - Financial PowerPoint Template

Financy is a multipurpose PowerPoint template that you can use for all kinds of finance-related presentations. It includes 40 unique slides with flexible designs. You can edit them to make unique layouts for financial reports, agency portfolios, business profiles, and much more. You’ll also find editable graphics, device mockups, and charts for making your presentations more convincing.

Investment & Financial Consulting PowerPoint Template

Investment & Financial Consulting PowerPoint Template

Making slides with a clean and minimal design makes it easier to give more attention to the text, quotes, and data in a presentation. This PowerPoint template is designed with that goal in mind. It features 32 different slides with clean designs. The slides also include editable graphics, image placeholders, and more.

Dashi – Financial Dashboard PowerPoint Template

Dashi - Financial Dashboard PowerPoint template

If you want to create financial dashboard slides to showcase data and statistics in visual form, this template will come in handy. Dashi is a PowerPoint template that features a collection of financial dashboard layouts. Each slide in the template has fully customizable charts and graphs for showcasing data with attractive designs.

Sales Planning – Free Finance PowerPoint Template

Sales Planning Process - Free Finance PowerPoint Template

This is a free PowerPoint template you can use to create presentations related to the sales planning process. It gives you 35 different slides to choose from to create powerful and effective presentations. It also features charts, graphs, and infographics as well.

Financo – Financial Technology PowerPoint Template

Financo - Financial Technology Powerpoint Template

Financo is a modern PowerPoint template you can use to craft presentations related to finance and technology. It comes with 25 different slides with colorful and highly visual designs. You can easily edit them to change colors, fonts, and images too.

Finance Company PowerPoint Template

Finance Company PowerPoint Template

This PowerPoint template is made for financial companies. It has 20 unique slides you can use to make various types of presentations for financial reports and monthly meetings. The template has master slides and image placeholders as well.

Fintech Finance PowerPoint Template

Fintech Finance PowerPoint Template

You can use this PowerPoint template to design presentations for fintech startups and businesses. There are 40 different slides in this template that come in both light and dark color themes. They include editable graphics and changeable colors.

Coins – Finance PowerPoint Template

Coins - Finance Powerpoint Template

This PowerPoint template includes a set of professional slides that are ideal for making corporate finance presentations. It has 30 different slides that have modern and simple designs. The slides are available in 3 different color themes and in light and dark versions.

Financial Meeting Free PowerPoint Template

Financial Meeting Free PowerPoint Template

This is a free PowerPoint template you can use to create attractive presentations for your financial meetings. There are 20 slides included in this template and it comes in Google Slides format too.

Fintech – Payment Finance PowerPoint Template

Fintech - Payment Finance PowerPoint Template

Just as the title suggests, this PowerPoint template is made with fintech startups and businesses in mind. It has a modern and attractive design you can leverage to create attention-grabbing slideshows to talk about finance tech topics.

Investment – Finance PowerPoint Template

Investment - Finance PowerPoint Template

This PowerPoint template has the perfect design for making presentations for investment-related topics. There are 30 unique slides in this template with fully editable layouts, changeable colors, image placeholders, and more.

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Microfinance - Free Financial PowerPoint Template

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Financial statement powerpoint presentation templates

Financial statements are crucial for the smooth operations of any organization. Utilize our financial statement PowerPoint template and make creative PPT slides. Financial statements of an organization are its prime source of advice. Decisions, policies, amendments in objectives and other such crucial business-related strategies are formulated after intense scrutiny of the organization’s annual financial statement. Our financial statement PowerPoint design consists of editable excel linked charts and graphs which represent your financial data in an easy and understandable way. It is crucial for you to make use of our financial statement PPT visual as this conveys full and accurate information about the performance, position, progress and prospects of your business organization. By displaying financial numbers through this Presentation slideshow your prospective shareholders can ascertain the profit earning capacity, present position and future prospects of your company and decide about making their investments in your company. Simply click download and start setting examples for others. Your ideas will blossom with our Financial Statement Powerpoint Presentation Templates. The fruits of your effort will be sweet indeed.

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by Duane Ray

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Handbooks | November 2023

Handbook: financial statement presentation, latest edition: in-depth guide on presentation and disclosure requirements, plus considerations under sec regulations..

Valerie Boissou

Valerie Boissou

Partner, Dept. of Professional Practice, KPMG US

+1 212-954-1723

Jennifer Yruma

Jennifer Yruma

Executive Director, Department of Professional Practice, KPMG US

+1 212-909-5829

Using detailed Q&As and examples, we explain various presentation and general disclosure requirements included in the Codification (i.e. ASC 205 to ASC 280), other broad topics (e.g. related parties under ASC 850 and subsequent events under ASC 855) and SEC regulations. This November 2023 edition incorporates updated guidance and interpretations.

Applicability

  • All entities

Relevant dates

  • Effective immediately

Key impacts

In the financial statement process, considerable time is devoted to determining what items get recorded and how to account for them, but the critical final mile is determining how they need to appear – i.e. how they are presented and disclosed.

Once the debits and credits have been settled, presentation and disclosure is how that information is conveyed to financial statement users in a transparent, understandable and consistent manner. Disclosure goes ‘behind the numbers’ and is necessary to fully understand the financial statements.

ASC 205 to 280 in the FASB’s Accounting Standards Codification® are dedicated to presentation and disclosure and provide the baseline requirements. Other ASCs address more detailed requirements, specific to certain transactions or industries. For SEC registrants, there is yet more guidance that contains many additional requirements, and which has helped shape practices over the years for all other entities.

In this Handbook, we pull together many of the general requirements and practices to provide you with a fuller picture of how the different financial statements are constructed and how they interact with one another. 

Report contents

  • Financial statements: general principles
  • Balance sheet
  • Income statement
  • Comprehensive income
  • Notes to the financial statements
  • Risks and uncertainties
  • Related parties
  • Subsequent events

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Financial Statements: An Overview

Mar 18, 2019

380 likes | 571 Views

2. C H A P T E R. Financial Statements: An Overview. Primary Financial Statements. These financial statements answer basic questions: What is the company’s current financial status? What were the company’s operating results for the period?

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  • financial statements
  • owners equity
  • financing activities cash
  • owners equity net assets

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Presentation Transcript

2 • C H A P T E R Financial Statements: An Overview

Primary Financial Statements These financial statements answer basic questions: What is the company’s current financial status? What were the company’s operating results for the period? How did the company obtain and use cash during the period?

Learning Objective 1 • Understand the basic elements, uses, and limitations of the Balance Sheet Balance Sheet

Summary of the financial position of a company at a particular date. Sometimes referred to as a Statement of Financial Position The Balance Sheet • Assets: cash, accounts receivable, inventory, land, buildings, equipment, and intangible items. • Liabilities: accounts payable, notes payable, and mortgages payable. • Owners’ Equity: net assets after all obligations have been satisfied. • What are the resources of the company? • What are the company’s existing obligations? • What are the company’s net assets?

Define double-entry accounting What Is the Accounting Equation? • Assets = Liabilities + Owners’ Equity A system of recording transactions in a way that maintains the equality of the accounting equation.

Resources to use to generate revenues Creditors’ claims against resources Owners’ claims against resources = + Accounting Equation • Assets = Liabilities + Owners’ Equity Resources Sources of Financing

Must Equal Sample Balance Sheet Assets Cash $ 40 Accounts receivable 100 Land 200 Total assets $340 Liabilities Accounts payable $ 50 Notes payable 150 $200 Owners’ Equity Capital stock $100 Retained earnings 40 $140 Total liabilities and owners’ equity $340

What Are Classified and Comparative Balance Sheets? • They distinguish between • current and long-term assets. • current and long-term liabilities. • Listed in decreasing order of liquidity. • Comparative so financial statement users can identify significant changes over time. They present more than one year’s Balance Sheet.

Describe Three Balance Sheet Limitations. Assets recorded at historical value. Only recognizes assets that can be expressed in monetary terms. Owners’ equity is usually less than the company’s market value.

Learning Objective 2 • Understand the elements and uses of the Income Statement

Shows the results of a company’s operations over a period of time. • Revenues Assets (cash or AR) created through business operations • Expenses Assets (cash or AP) consumed through business operations • Net Income or (Net Loss) Revenues - Expenses Sometimes referred to as a Statement of Earnings The Income Statement • What goods were sold or services performed that provided revenue for the company? • What costs were incurred in normal operations to generate these revenues? • What are the earnings or company profit?

Sample Income Statement • The Example Company • Income Statement • For the years ended 2006 and 2005 • 2006 2005 • Revenues: • Sales $100 $ 85 • Other revenue 30 15 • Total revenues $130 $100 • Expenses: • Cost of goods sold $ 62 $ 58 • Operating & admin. 16 12 • Income tax 20 18 • Total expenses $ 98$ 88 • Net Income $ 32 $ 12

Earnings per share (EPS): Net Income (Net Loss) # of Shares of Stock Outstanding How Do You Calculate Earnings Per Share? Tells the owner of a single share of stock how much of the net income for the year belongs to him or her.

Beginning retained earnings + Net income – Dividends paid = Ending retained earnings An additional financial statement that identifies changes in retained earnings from one accounting period to the next. Dividends result in: Decrease in net assets Decrease in retained earnings Decrease in owners’ equity Net income results in: Increase in net assets Increase in retained earnings Increase in owners’ equity Statement of Retained Earnings

Learning Objective 3 • Understand the categories and uses of the Statement of Cash Flows and see how the financial statements tie together.

Statement of Cash Flows • Cash inflows Sell goods or services. Sell other assets or by borrowing. Receive cash from investments by owners. • Cash outflows Pay operating expenses. Expand operations, repay loans. Pay owners a return on investment. Reports the amount of cash collected and paid out by a company in operating, investing, and financing activities. Statement of Cash Flows How did the company receive cash? How did the company use its cash?

Name The Primary Activities On A Statement Of Cash Flows? Operating Activities: A company’s day-to-day activities. Major operating cash inflow—cash receipts from selling goods or from providing services. Major operating cash outflow—payments to purchase inventory and to pay operating expenses. Investing Activities: Buying and selling long-term assets. Financing Activities: Cash is obtained from or repaid to owners and creditors.

Financing Activities Operating Activities Investing Activities CASH INFLOWS Operating Activities Investing Activities Financing Activities Statement of Cash Flows CASH OUTFLOWS

Sample Statement of Cash Flows The Example Company Statement of Cash Flows December 31, 2006 Cash Flows From Operating Activities: Receipts 48 Payments (43) 5 Cash Flows From Investing Activities: Receipts 0 Payments (4) (4) Cash Flows Used By Financing Activities: Receipts 10 Payments (6) 4 Net Cash Flow 5

Articulation--the relationship between an operating statement (the income statement or the statement of cash flows) and comparative balance sheets. Financial Statements Tying Together Is Called?

Cash Flow Statement Cash--Op. Act. $ 973,000 Cash--Inv. Act. (1,188,000) Cash--Fin. Act. 245,000 Net increase $ 30,000 Beg.cash 80,000 End. cash$ 110,000 Balance Sheet 12/31/03 Balance Sheet 12/31/02 Income Statement Cash$80,000 Other 4,550,000 Total $4,630,000 Liabilities $2,970,000 Cap. stock 900,000 R/E 760,000 Total $4,630,000 Cash$ 110,000 Other 4,975,000 Total $5,085,000 Liabilities $2,860,400 Cap. stock 1,000,000 R/E 1,224,600 Total $5,085,000 Revenues $12,443,000 Expenses 11,578,400 Net income$ 864,600 Stmt of Retained Earnings R/E 12/31/02 $ 760,000 Net income864,600 Dividends (400,000) R/E 12/31/03$1,224,600 Financial Statement Articulation

Learning Objective 4 • Recognize the need for financial statement notes and identify the types of information included in the notes.

Notes to the Financial Statements • What are the four general types? Summary of significant accounting policies: assumptions, estimates, and judgments. Additional information about the summary totals. Disclosure of important information that is not recognized in the financial statements. Supplementary information required by the MASB. Notes are an acceptable way to convey information to users when the information is too uncertain or needs further explanation.

Learning Objective 5 • Describe the purpose of an audit report and the incentives the auditor has to perform a good audit.

The Audit Report • CPA firms have economic incentives to perform credible audits. • Reputation • Lawsuits • Owners and managers want the most favorable results possible. • Bank credit • Bonuses • Public stock price

The Audit Report • Issued by independent CPA firms. • CPAs attest to conformity with GAAP. • Financial statements are the responsibility of the company’s management and not the CPA.

Learning Objective 6 • Explain the fundamental concepts and assumptions that underlie financial accounting.

Accounting Model • The basic accounting assumptions, concepts, principles, and procedures that determine the manner of recording, measuring, and reporting a company’s transactions.

What Are The Fundamental Concepts and Assumptions? • Separate Entity Concept • Arm’s-Length Transactions • Cost Principle • Monetary Measurement Concept • Going Concern Assumption

Describe the Separate Entity Concept. Entity--The organizational unit for which accounting records are maintained. Separate entity concept--The activities of an entity are to be separate from those of its individual owners. • Proprietorship • Partnership • Corporation

What Is An Arm’s-Length Transaction? The exchange of goods or services between independent and rational parties, each looking out for their company’s best interests.

What Is Meant By The Cost Principle? • All transactions are recorded at historical cost. • Historical cost is assumed to represent the fair market value of the item at the date of the transaction because it reflects the actual use of resources by independent parties.

What Is The Monetary Measurement Concept? • Accountants measure only those economic activities that can be measured in monetary terms. • Listed values may not be the same as actual market values: • Inflation. • Measurement issues.

What Do We Mean By The Going Concern Assumption? • An entity will have a continuing existence for the foreseeable future.

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  1. PDF Understanding Financial Statements Final.pptx [Read-Only]

    Days cash on hand =. Cash + TRIP X 365 (Expenses - Depreciation) Days cash on hand = $1,303,039/($2,744,595‐$218,932) x 365 = 188 days. Key takeaways about financial ratios. Financial ratios use all 3 statements. Financial ratios are key to derive insights.

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    Creating Consolidated Financial Statements PowerPoint Presentations can be a tough job. The presenter needs to evaluate the complexity of the data, the depth to be shown and the audience that will assist the presentation. Tools like charts and dashboard will help the presenter to summarize relevant information and communicate quicker, the ...

  3. 10 Slide Ideas for Financial Report Presentation

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  4. About the Financial statement presentation guide & Full guide PDF

    Publication date: 31 Jan 2024. us Financial statement presentation guide. A PDF version of this publication is attached here: Financial statement presentation guide (PDF 14.4mb) PwC is pleased to offer our Financial statement presentation guide. This guide serves as a compendium of many of today's presentation and disclosure requirements ...

  5. Financial Statements PowerPoint Template

    Financial Statements PowerPoint Template is a flat design presentation that contains the Three major Financial Statement Tables used in Accounting and Finance and a set of ratios to study their behaviour.. The Statements contained are: Trial Balance: Register Credits and Debits for your books. Balance Sheet (Statement of Financial Position) : Is a summary of the financial balances of a company ...

  6. Understanding financial statements

    Mar 2, 2013 •. 146 likes • 91,805 views. Geni Whitehouse Follow. An introduction to the three main financial statements using a tree analogy. If you like this, just imagine what I can do in person at your next event. Go to www.geniwhitehouse.com or www.evenanerd.com for more information and my list of topics, expertise, and nerdy obsessions.

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  8. Financial Report Presentation

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  9. Company's Financial Statements

    Premium Google Slides theme and PowerPoint template. In the business world (where money is everything, or some say so), financial statements provide critical insight into a company's financial performance, position, and stability. In other words, it's like more than a balance sheet, and more than comparing profit and loss.

  10. Make your financial presentations more impactful

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  11. Financial Statement Templates For PowerPoint Presentations

    Go to Download Financial PowerPoint Template. Income Statement PowerPoint Template. As the name suggests, this is the perfect template for making an income statement presentation. You can present revenue, expenses and profit & loss reports with the help of clear and attention grabbing slides, which have been designed by expert professionals to ...

  12. Presenting Financials with PowerPoint

    Presenting Financials with PowerPoint. In this video you will see examples of innovative approaches to present financial results and other organizational per...

  13. Top 10 Financial Analysis Templates with Examples and Samples

    Template 1: Enterprise Financial Analysis PowerPoint Presentation Slides. ... Financial statements: These documents, encompassing the balance sheet, income statement, and cash flow statement, capture this numbers at that particular moment in time into the financial standing, operational achievements, and cash flow engagements of a corporation. ...

  14. Financial Statement

    Introduction Financial statements are the end products of the accounting process, which reveals the financial results of the specified period and financial position as on particular date. It is the basic and formal annual report through which a business communicates financial information to its various user groups. 3.

  15. Financial statement analysis powerpoint presentation slides

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  16. Financials PowerPoint Templates, Financial Statement PPT Templates

    Presenting Financial Management PowerPoint Presentation Slides. This complete deck contains 77 content ready templates. These PPT slides can be easy to customize. Users can edit the fonts, colors, and slide backdrop as per their need. Users can quickly download Presentation templates in both widescreen and standard screen.

  17. 35+ Best Finance PowerPoint PPT Templates (Financial Presentations

    Financy - Financial PowerPoint Template. Financy is a multipurpose PowerPoint template that you can use for all kinds of finance-related presentations. It includes 40 unique slides with flexible designs. You can edit them to make unique layouts for financial reports, agency portfolios, business profiles, and much more.

  18. PPT

    The 4 general purpose financial statements are: Income Statement Balance Sheet Statement of Owner's Equity Statement of Cash Flows. Accounting Concept: Adequate Disclosure. Businesses communicate financial information to the public. Slideshow 6829593 by tatyana-clemons.

  19. PDF Presentation of Financial Statements IAS 1

    Presentation of Financial Statements. Objective. This Standard prescribes the basis for presentation of general purpose financial statements to ensure comparability both with the entity's financial statements of previous periods and with the financial statements of other entities. It sets out overall requirements for the presentation of financial

  20. Financial Statement Project Proposal

    Free Google Slides theme and PowerPoint template. Financial statements collect the economic information of a company. If you need to present it in a visual, professional and well-structured way, you have to see this template we have created at Slidesgo. It has a modern design with colorful geometric shapes, but keeping the white background to ...

  21. Financial statement powerpoint presentation templates

    Utilize our financial statement PowerPoint template and make creative PPT slides. Financial statements of an organization are its prime source of advice. Decisions, policies, amendments in objectives and other such crucial business-related strategies are formulated after intense scrutiny of the organization's annual financial statement.

  22. Handbook: Financial statement presentation

    Once the debits and credits have been settled, presentation and disclosure is how that information is conveyed to financial statement users in a transparent, understandable and consistent manner. Disclosure goes 'behind the numbers' and is necessary to fully understand the financial statements. ASC 205 to 280 in the FASB's Accounting ...

  23. PPT

    Summary of the financial position of a company at a particular date. Sometimes referred to as a Statement of Financial Position The Balance Sheet • Assets: cash, accounts receivable, inventory, land, buildings, equipment, and intangible items. • Liabilities: accounts payable, notes payable, and mortgages payable.

  24. PDF Consolidated Financial Statements IFRS 10

    member's financial statements in preparing the consolidated financial statements to ensure conformity with the group's accounting policies. Measurement. An entity includes the income and expenses of a subsidiary in the consolidated financial statements from the date it gains control until the date when the entity ceases to control the ...