COB 241 at James Madison University













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cob241.com Formula Sheet
Assets = Liabilities + Shareholder's Equity (Or Owner's Equity)
Contributed Capital
+ Retained Earnings
Shareholder's Equity (or Owner's Equity)
Beginning RE
+ Net Income
– Dividends
Ending RE
Revenues
– Expenses
Net Income
Operating Cash Flows
+ Investing Cash Flows
+ Financing Cash Flows
Net Increase (Decrease) in Cash
+ Beg Balance Cash
Ending Cash Balance