Category: Financial Statement

Cash And Equivalents Frs

CASH AND CASH EQUIVALENTS JUNE 30 2018 74373 CASH AND CASH EQUIVALENTS JUNE 30 2019 77069. However the effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency is reported in the cash flow statement in order to reconcile cash and cash equivalents at the beginning and the […]

Prepayments In Balance Sheet

In short a prepayment is recorded as an asset by a buyer and as a liability by a seller. Other current assets are cash and equivalents accounts receivable notes receivable and inventory. General Berkeley Lab accounts for prepayments and advances to others as balance sheet assets in compliance with the DOE Financial Management Accounting Handbook […]