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  2. Flow of funds - Wikipedia

    en.wikipedia.org/wiki/Flow_of_funds

    These balance sheets measure levels of assets and liabilities. From each balance sheet a corresponding flows statement can be derived by subtracting the levels data for the preceding period from the data for the current period. (In the statistical analysis of time series, this operation is known as "first differencing.") The change in a level ...

  3. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    Since the balance sheet is founded on the principles of the accounting equation, this equation can also be said to be responsible for estimating the net worth of an entire company. The fundamental components of the accounting equation include the calculation of both company holdings and company debts; thus, it allows owners to gauge the total ...

  4. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  5. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    The accounts are typically arranged in the order of the customary appearance of accounts in the financial statements: balance sheet accounts followed by profit and loss accounts. The charts of accounts can be picked from a standard chart of accounts, like the BAS in Sweden.

  6. Sankey diagram - Wikipedia

    en.wikipedia.org/wiki/Sankey_diagram

    Example of a Sankey diagram Sankey's original 1898 diagram showing energy efficiency of a steam engine. Sankey diagrams are a data visualisation technique or flow diagram that emphasizes flow/movement/change from one state to another or one time to another, [1] in which the width of the arrows is proportional to the flow rate of the depicted extensive property.

  7. Final accounts - Wikipedia

    en.wikipedia.org/wiki/Final_accounts

    The preparation of a final accounting is the last stage of the accounting cycle. It determines the financial position of the business. Under this, it is compulsory to make a trading account, the profit and loss account, and balance sheet. The term "final accounts" includes the trading account, the profit and loss account, and the balance sheet.