The Managerial Balance Sheet Versus The Standard Balance Sheet
The Managerial Balance Sheet Versus The Standard Balance Sheet
The Managerial Balance Sheet Versus The Standard Balance Sheet
Cash Cash
Short-term debt Short-term debt
Working capital Operating assets
requirement Accounts receivable Operating liabilities
(WCR) plus
Accounts payable
Operating assets Inventories plus
less plus Accrued expenses
Operating liabilities Prepaid expenses
Long-term financing
Long-term debt
plus Long-term financing
Owner‘s equity Long-term debt
Net fixed assets Net fixed assets plus
Owner‘s equity