Balanslezen, voor de niet-financiële professional
Paperback - 301p
‘Balanslezen voor de niet-financiële professional’ is a textbook for everyone who wants to learn more about the financials of a company, but has no profound accounting knowledge. When is a company financially healthy and how can you distract that from the annual report of a company? The annual report is especially useful to answer this question and comprises the balance sheet, the income statement, and the result appropriation. It is expected from the reader that they understand the distinction between profit and loss and the closing cash balance (which is generated by the opening balance, earnings and expenses of that year). This textbook is developed for a specific audience, which is a non-financial specialist. The aim is to teach the basics of accounting, allowing the reader to get an overview of the annual report. Rather than providing an in-depth overview, this textbook aims to show the broader picture. Financial specialists who would like to have more a more detailed outline regarding the establishment of an annual report are referred to ‘Handboek Boekhouden: Dubbel Boekhouden (E. De Lembre, P. Everaert, J. Verhoeye, Intersentia)’. To have a more detailed overview of all balance sheet accounts, with their underlying reasons of existence, you are referred to ‘Handboek Boekhouden: Vennootschapsboekhouden (E. De Lembre, P. Everaert, J. Verhoeye, Intersentia)’.