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•Financial Statement of a business that reports the changes that have occurred in the owner’s equity account during the fiscal period.

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•Specific period of time covered by an accounting statement or report (1 month or year)

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•Results when a business’s expenses are greater than its income.

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•Results when a business’s income is greater than its expenses.

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•Costs of maintaining and operating a business.

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•Amount of money that a company earns

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•Financial Statement of a business that reports the revenue, expenses and the net income (loss) of a business for the fiscal period.

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•Net worth of the business

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•Money owed by the business (debts, accounts payable)

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•Anything of value that is owned by the business.

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•Reports assets, liabilities, and owner’s equity on a certain date

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Balance Sheet

Income Statement

Statement of Change in Owner’s Equity

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•Written reports that describe the financial health of a company; prepared regularly on quarterly and annual basis.