Questions tagged [balance-sheet]

112 questions
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What does "gold reserves" on a gold mining company's balance sheet mean?

From a Reuters article: On Wednesday, [Newmont Mining Corp] reported gold reserves of 68.5 million ounces for 2017, unchanged from 2016, as it replaced reserves through exploration, projects, revisions and acquisitions. 68,500,000 ounces divided…
Ms Jackson
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Why would a company with a bad balance sheet be paying dividends?

As an example, Ford Motors recently reinstated its dividend. It still has a lot of debt and a high debt-equity ratio. Its bonds are still rated as junk. Why would a company like this spend its cash paying dividends? Wouldn't the long-term value…
dsimcha
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If something is coming into my account will it be debit or credit in my account?

I have made a small balance sheet on google docs for my monthly expenses and income. If something comes into my account, would that be a credit or a debit in my account? If I got 500 from somewhere, would that 500 be written under debit column or…
Hafiz
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Lending money to someone: how to book?

I'm trying my hand at double-entry bookkeeping for my personal finances. While I get the gist, I have trouble with the details. Please bear with me if I use the wrong terminology. I have lent some money to a family member. How should I book this? I…
8
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How do you determine "excess cash" for Enterprise Value calculations from a balance sheet?

The formula for Enterprise Value that I often see is: EV = Total Debt + Market Cap - Cash Often "Cash" is refined further as "Excess Cash" in this formula. My question is how can I determine the amount of excess cash a company has from it's…
Steve N
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What does negative Total Equity mean in McDonald's balance sheet?

What does negative Total Equity mean in McDonald's balance sheet? Please refer to https://finance.google.com/finance?q=NYSE%3AMCD&fstype=ii&ei=3ZDCWaDdFcyauATPnb6wBg For "Total Equity" row, it is showing "-2,204.30 million" As of 2016-12-31…
Cheok Yan Cheng
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Why doesn't change in accounts receivable on balance sheet match cash flow statement?

If we take a look at the balance sheet for Microsoft, I see Net Receivables as 21,485,000 [2014] and 19,118,000 [2013] On the cash flow statement, I see Changes In Accounts Receivables as (1,120,000). This doesn't match the change in receivables…
Suraj
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Correct calculation for determining real business book value per share?

I'm trying to calculate the real value of a business and, as an example, I picked Netflix. From their latest financial statements I can see that: Assets value is: $3,065,709,000 Liabilities value is: $2,417,386,000 So, their book value is…
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How do I interpret these income tax numbers for Chinese public company Dangdang Inc. (DANG)?

I'd like some help with understanding the financial statements of E Commerce China Dangdang Inc (ADR). You can see the Income Statement/Balance Sheet/Cash Flow statements on Google Finance. If you select "Annual Data" for the Income Statement, you…
BlackJack
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Nit picky personal accounting question: What is the right way to record borrowing from yourself?

I keep a spreadsheet with my personal financial statements (balance sheet, income statement, cash flow) that generally follows the corporate approach. I omit considerations of depreciation, etc. There's one nit picky detail that doesn't sit well…
fideli
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Book for balance sheet reading?

What is an easy to understand book that teaches a beginner how to read a balance sheet? Something like a Balance Sheet for Dummies?
Victor123
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Does money made by a company on selling its shares show up in Balance sheet

When we purchase shares of a company for a certain sum of money (e.g: 1000 dollars), is this money immediately available to the company as a cash flow? In the balance sheet, will this money show up under 'Income'? I ask this question because while…
Victor123
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Apple's Cash Pile

According to this article (and many others), Apple has a massive cash pile of 137 billion. However, if I look at their Financial Statements, it shows (as of 2012-12-29) they only have 40 billion in Cash and Short Term investments and 72 billion in…
mchangun
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Can I see how a company is using its debt?

How can I understand the way that way a company is using its borrowed funds? From the balance sheet I can see how much debt the company issued, and how much is paid back. But how can I see if the debt is a “good” or “bad” debt? Can I see how the…
DevLeo
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UK companies house - what can I glean from an abbreviated balance sheet?

I am trying to research someone who wants to do business with me. UK companie's house does not seem to have a profit & loss on file, just an abbreviated balance sheet? I removed the company umber, filing date and figures less than a thousand, to…
Sam Fox
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