Home Wikituition Browse all terms Categories
Random term

Financial Statements & Accounting

55 terms · page 3 of 3

A–Z
All A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Filtering by: Financial Statements & Accounting Clear all
Financial Statements & Accounting

Share Capital

The portion of shareholders' funds representing the face value of shares issued and paid up.

Paid-Up Share Capital = Face Value per Share x Number of Shares Issued and Paid Up ₹ crore Financial Statements & Accounting

Shareholders' Equity

The owners' claim on the company in the accounts, equal to share capital plus accumulated reserves.

Shareholders' Equity = Share Capital + Reserves and Surplus = Total Assets - Total Liabilities ₹ crore Financial Statements & Accounting

Short-Term Borrowings

Debt repayable within twelve months, typically working capital loans, cash credit facilities and commercial paper.

Test: the borrowing is contractually repayable within twelve months of the balance sheet date ₹ crore Financial Statements & Accounting

Standalone Financial Statements

Accounts of the parent company alone, with investments in subsidiaries carried at cost rather than consolidated.

Test: subsidiaries appear as a single investment line at cost or fair value, not as line-by-line assets and liabilities qualitative Financial Statements & Accounting

Trade Payables

Amounts a company owes to suppliers for goods or services already received but not yet paid for.

Creditor Days = Average Trade Payables / Cost of Goods Sold x 365 ₹ crore Financial Statements & Accounting

Trade Receivables

Amounts owed to a company by customers for goods or services already delivered but not yet paid for.

Debtor Days = Average Trade Receivables / Revenue x 365 ₹ crore Financial Statements & Accounting

Working Capital

The capital tied up in day-to-day operations, measured as current assets less current liabilities.

Working Capital = Current Assets - Current Liabilities ₹ crore