FINANCE

current assets

• cash

• inventory

• premises

• trade receivable

current assets - current liabilities

shareholders' funds + non-current liabilities

non-current assets

• premises

• cash

• trade payables

• inventories

debts owed by a business

trade payables, overdraft

current liabilities

people who invest their money into a business

revenue - cost of sales

• profit

• gross profit

• net profit

• retained profit

expenses