{"id":353,"date":"2023-10-25T07:38:55","date_gmt":"2023-10-25T07:38:55","guid":{"rendered":"https:\/\/www.cga.inov.cm\/?p=353"},"modified":"2024-11-04T16:06:51","modified_gmt":"2024-11-04T16:06:51","slug":"5-choses-a-savoir-sur-les-etats-financiers-de-synthese","status":"publish","type":"post","link":"https:\/\/www.cga.inov.cm\/en\/2023\/10\/25\/5-choses-a-savoir-sur-les-etats-financiers-de-synthese\/","title":{"rendered":"5 Things you need to know about Summary Financial Statements"},"content":{"rendered":"<p><strong>WHAT ARE FINANCIAL STATEMENTS FOR?<\/strong><\/p>\n<p>One of the obligations imposed on companies by law <a href=\"https:\/\/www.ohada.org\/\"><strong>OHADA<\/strong><\/a> is the preparation of summary financial statements in accordance with <a href=\"https:\/\/www.ohada.com\/actualite\/2238\/syscoa-revise-ou-systeme-comptable-ohada-syscohada-quel-referentiel-appliquer.html\"><strong>SYSCOHADA<\/strong> revised<\/a>. These are periodic statements drawn up to report on the company's assets and financial position. The preparation of these statements requires a complete set of accounting and financial documents. They give a true and fair view of the company's assets and liabilities, financial structure, performance and cash position at year-end. They help you to manage your business, plan for the future, seek financing and much more, and are an essential tool in the management of your company.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-medium wp-image-354\" src=\"https:\/\/www.cga.inov.cm\/wp-content\/uploads\/2023\/10\/Etats_FInanciers_INOVCGA-300x300.jpg\" alt=\"etats financiers INOV CGA\" width=\"300\" height=\"300\" srcset=\"https:\/\/www.cga.inov.cm\/wp-content\/uploads\/2023\/10\/Etats_FInanciers_INOVCGA-300x300.jpg 300w, https:\/\/www.cga.inov.cm\/wp-content\/uploads\/2023\/10\/Etats_FInanciers_INOVCGA-150x150.jpg 150w, https:\/\/www.cga.inov.cm\/wp-content\/uploads\/2023\/10\/Etats_FInanciers_INOVCGA-768x768.jpg 768w, https:\/\/www.cga.inov.cm\/wp-content\/uploads\/2023\/10\/Etats_FInanciers_INOVCGA-650x650.jpg 650w, https:\/\/www.cga.inov.cm\/wp-content\/uploads\/2023\/10\/Etats_FInanciers_INOVCGA.jpg 1024w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p><strong><em>1- What are financial statements?<\/em><\/strong><\/p>\n<p>A financial statement is an accounting document that provides information on a company's financial situation at a given point in time. By communicating information on its financial structure, the composition of its assets or the evaluation of its performance, financial statements summarize the various events through which the organization has passed over the course of its existence.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>2- Who uses the financial statements?<\/em><\/strong><\/p>\n<p>Different people have different interests in analyzing financial statements:<\/p>\n<ul>\n<li>Investors want to assess the entity's financial profitability before making an investment decision;<\/li>\n<li>The head of the company needs to keep abreast of his company's financial health and its ability to be profitable;<\/li>\n<li>The bank uses it to check that the company is in a position to repay its commitments before granting a loan;<\/li>\n<li>The buyer wants to be sure of the organization's viability and its prospects for development;<\/li>\n<li>Employees want to know if the company they work for is sustainable.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><em>3- What are the objectives of financial statements?<\/em><\/strong><\/p>\n<p>The financial statements enable the above-mentioned persons to :<\/p>\n<ul>\n<li>Analyze the health of the entity in the context of takeovers, buyouts, company valuations, mergers, demergers, IPOs, etc. ... ;<\/li>\n<li>Visualize the evolution of the situation over time, by comparing the company's financial statements for different periods;<\/li>\n<li>Compare their company's financial health with that of competitors;<\/li>\n<li>Make informed decisions based on concrete evidence.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><em>4- What are the main financial statements?<\/em><\/strong><\/p>\n<p>The four main financial statements are <strong>the balance sheet<\/strong>, <strong>income statement<\/strong>, <strong>statement of cash flows<\/strong>and <strong>statement of retained earnings<\/strong>. Typically, these provide information on the latest period and the previous period, to provide a basis for comparison. In other words, the financial statements for calendar year 2021 would include the financial statements for the current year and the previous year, i.e. calendar year 2020.<\/p>\n<ul>\n<li><strong>The balance sheet<\/strong> This is the equivalent of a snapshot of your company at a given point in time. It shows you what your entity owns, and what it owes its creditors at the end of the period.<\/li>\n<\/ul>\n<p>It corresponds to the accounting equation \"Assets = Liabilities + Equity\". Equity represents the owner's assets.<\/p>\n<ul>\n<li><strong>Income statement<\/strong> Profitability: this is the equivalent of your company's profitability. Over a given period, it shows revenues from the sale of products or the provision of services, expenses incurred, and net profit remaining after deducting expenses from revenues. <strong>It is equivalent to the equation \"Income - Expenses = Net income\".<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Once you have your company's balance sheet and income statement, you can perform a \"trial balance\" to check that you haven't made any clerical errors. Your debit should equal your credit.<\/p>\n<ul>\n<li><strong>Statement of cash flows<\/strong> Cash flow: represents your company's cash flow. In other words, it's the evolution of the company's cash over the year, or a snapshot of the money coming in and going out.<\/li>\n<li><strong>Statement of retained earnings<\/strong> \/ <strong>Statement of changes in shareholders' equity : <\/strong>this other financial statement shows the company's cumulative earnings after payment of dividends or distributions to shareholders.<\/li>\n<li><strong>The appended statement<\/strong>It supplements and clarifies the information provided in the other annual financial statements.<\/li>\n<\/ul>\n<p>It should be noted that all these different financial statements and many more are supposed to be made available via your <a href=\"https:\/\/www.cga.inov.cm\/en\/2023\/10\/18\/pourquoi-utiliser-un-logiciel-comptable-pour-gerer-sa-comptabilite\/\"><strong>account management<\/strong> <\/a>to facilitate editing and use.<\/p>\n<p><strong><em>5- What analyses can be carried out on the basis of financial statements?<\/em><\/strong><\/p>\n<ul>\n<li><strong>Analysis of business activity \/ economic competitiveness<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">This analysis is the starting point for financial diagnosis. On the one hand, it enables readers to assess the company's growth in terms of sales, headcount and expense structure. On the other hand, it highlights the organization's capacity to generate profits, i.e. its margin.<\/p>\n<ul>\n<li><strong>Analysis of the investment and financing cycle <\/strong><\/li>\n<li><strong>Profitability analysis<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">This analysis is carried out from the income statement and balance sheet, in order to study the company's economic and financial profitability, as well as the reasons for variations in earnings.<\/p>\n<ul>\n<li><strong>Analysis of financial equilibrium<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">To carry out this analysis, it is necessary to draw up a mass balance sheet, also known as a \"functional balance sheet\". The principle of this balance sheet is to verify that long-term resources finance at least long-term uses, and that short-term resources finance short-term uses.<\/p>\n<p><em><strong>The difference between resources and uses is net cash.<\/strong><\/em><\/p>\n<p>Despite the apparent complexity of these concepts, it is possible to learn to master and use them through a playful approach! This is the methodology used by our Centre de Gestion Agr\u00e9\u00e9, who will be delighted to guide you through this analysis using the \"company accounts game\". This board game, developed by Ceneco.<\/p>\n<p><a href=\"https:\/\/www.cga.inov.cm\/en\/a-propos\/\"><strong>INOV CGA<\/strong><\/a> with its positioning and expertise in the field, can help you define, produce and automate the production of your financial statements. Don \"t hesitate to <a href=\"https:\/\/www.cga.inov.cm\/en\/contact\/\"><strong>Contact us<\/strong><\/a> so that we can better assist you in your approach. To this end, we also offer practical training courses to equip your staff to increase their competence in this area.<\/p>","protected":false},"excerpt":{"rendered":"<p>A QUOI SERVENT LES ETATS FINANCIERS ? Une des obligations impos\u00e9es aux entreprises par le l\u00e9gislateur OHADA est l\u2019\u00e9tablissement des \u00e9tats financiers [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":293,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[3,6],"tags":[25,10,5,23,21,26,18,24,22],"class_list":["post-353","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-entrepreneuriat","tag-buget","tag-centre-de-gestion-agree","tag-comptabilite","tag-conformite","tag-etats-financiers","tag-gestion-financiere","tag-ohada","tag-planification-budgetaire","tag-reporting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.9) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>5 Choses \u00e0 Savoir sur les Etats Financiers de Synth\u00e8se - INOV CGA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cga.inov.cm\/en\/2023\/10\/25\/5-choses-a-savoir-sur-les-etats-financiers-de-synthese\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"5 Choses \u00e0 Savoir sur les Etats Financiers de Synth\u00e8se\" \/>\n<meta property=\"og:description\" content=\"A QUOI SERVENT LES ETATS FINANCIERS ? 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