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Lecture No. 2
Chapter 2
Contemporary Engineering Economics
Third Canadian Edition
Copyright 2012
2-1
Lecture 2 Objectives
2-2
2-3
2-4
2-5
assets,
liabilities, and
2-6
LIABILITIES
Current Liabilities
Current Assets
Long-Term Liabilities
Long-Term Assets
Equity
1.
2.
Owner Contributions
Retained Earnings
2-7
Long-Term
Assets
Current
Liabilities
Long-Term Liabilities
Equity
2-8
2-9
2-10
2-11
2-12
Retained earnings:
2-13
Expenses
Net Income (Loss)
2-14
2-15
Net revenue represents the revenue less any sales returns and
allowances. When these adjustments are minor, as in RIMs case,
revenue is used in the place of net revenue.
2-16
2-17
2-18
2-19
Operating
Activities
Financing
Activities
Investing
Activities
2-20
Summary
2-21