Audit and economical analysis


Balancing the important types and their elements



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complex. financial analaysis 2020-21.

Balancing the important types and their elements

Balance types

Statement

Character description

Accounting balance



Assets (A) = Equity (K) + Liabilities (M)

Goods Balance



Commodity left at the beginning of the period (Tb) + Commodity output (TI / T) + Other commodity income (Tbk) = Goods sold at the end of the period (To) + Commodity sales + Other commodity output (Tbch)

Budget balance



Income (D) = Costs (X)

Currency balance



Deposits at the beginning of the period (Vb) + Foreign exchange gain (Vk) = Currencies at the end of the period (W) + Currencies spent (Vch)

Balance of liabilities

DM+(-) surplus (shortage) = KM+(-) surplus (shortage)

Debtors' liabilities (DM) = Liabilities on credit (KM),

Difference of accounts receivable liabilities (+, -)




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