النتائج (
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welcome back. In this video, we're going to take a look at what the financial statements can tell us about a business. To do so, we're going to look at a very simple business with just a few transactions to see how those transactions would affect the required financial statements. I'm going to throw a lot of concepts at you in this video. But it's meant to be an overview. We're going to go through all these concepts again later on in the course. Let's get started. The example we're going to look at is Dave's Car Transport Service. So Dave starts a business to transport expensive cars. On December 1, 2015, he receives $50,000 cash from issuing common stock. He also borrows $80,000 from a bank. And we'll buy a $100,000 truck. The truck will be used for 48 months with a $4,000 salvage value. >> Excuse me, professor. What the lamb is salvage value? 1:00>> Just hold on a little bit, we'll get to that a little later. 1:04Dave also paid $12,000 cash upfront, to rent office space for the next year. During the month of December, Dave's company moves two cars the clients will pay them $40,000 within 30 days. Dave also pays his employees $10,000 of wages. Now it's December 31st and the bank wants to see some financial statements. 1:25The bank wants to see financial statements because they want an answer to the question. Did the company make money during December? Now there's a number of different ways that we could try to answer this question. The first way would be to just look at all of the cash flows. So, if we take the facts and look at the cash flows, Dave's company received $50,000 cash from issuing stock, borrowed $80,000 from the bank, and bought $100,000 worth of truck. They paid $12,000 cash up front to rent office space for a year. 1:56They paid wages of $10,000 during December. And they did not collect any cash from customers during the month. So if we add it all up, they had a net cash inflow of $8,000. But as it turns out, this is a really bad way to figure out whether the company made money or not for December. 2:16>> Pardon me. What is wrong with that? Anytime I end the month with cash in the bank, it is a great month.
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