2019 NIGA CERTIFICATION COURSE
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THE STATEMENTS
(c) 2019 - N WADDELL, CPA, CGMA, PROFESSIONAL CORP.
Balance Sheet Assets = Liabilities + Shareholders’ Equity Cash Accounts Receivable Inventory Long Term Assets Current Liabilities Long term Liabilities Equity
Statement of Cash Flows
Income Statement Revenues – Expenses = Net Income
Operating Investing Financing
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(c) 2019 - N WADDELL, CPA, CGMA, PROFESSIONAL CORP.
STATEMENTS
v INTERNAL - MANAGEMENT v EXTERNAL - AUDITED
ü WHO IS RESPONSIBLE?
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(c) 2019 - N WADDELL, CPA, CGMA, PROFESSIONAL CORP.
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