Current Assets

Non Current Assets

Current Liabilities :Account payable,payroll expenses,debts, accural

Non Liabilities: Long Term obligations, payable are not due in year,loans,leases,pension , and bonds

All that is left or paid after the liabilities

Sub Topic

Investors ask to see

Used by HCA Executives:CEO, VPs to help plan the future of the company financially

Used by Financial Accouting in HCA

Used by the Directors, Managers of HCA to help budget their departments

Helps states the HCA financial state to the stakeholders

States HCA: assets,liabililites ,Owner's Equity

State the frequency in which HCA workbook is prepared:monthly,bi-monthly ,quarterly and annually

Reviewed by Stakeholders,Managers and Employees

Reviewed by Investors

Reviewed by Auditors

Assets=Liabilites+ Owner's Equity

Liabilites=Assets - Owner's Equity

Owner's Equity= Assets- Liabilites

Errors in calculation

Equity miscalculation

Incomplete data

Transaction not entered correctly

Current Exchange rate errors

Miscalculation amoritization

Assets

Liabilites

Owners'Equity