会计学原理_Module 1 会计学基础知识(四)_

PRINCIPLES OF ACCOUNTING

Peter WANG 王德宏

Links to Prior Topics

Last class: ?Income Statements This class:

Statements of Changes in Owners’ Equity

MODULE 1-12

Topic 1/2:

What is Statements of Changes in Owners’ Equity?

What does S/OE Look Like?

Also called

Statements of

owners’ equity

What does S/OE Tell Us?

Also as

Owners’ equity

Topic 2/2:

Relationship with Other Statements

Relationship with I/S

Net earnings

Got from

Income Statements

Relationship with B/S

Provide to

Balance Sheet

Review

?What does statements of owners’ equity try to tell us?

?What are the relationship with other financial statements?