Saturday, 3 December 2016

Accounting 101: The Balance Sheet


Financial Literacy can be defined as the ability to make judgements based on good information.  It is also the ability to understand how money works in the world; how someone earns or makes money, how that person manages it, how he/she invest it (turn it into more) and how that person donates it to help others.  Before you begin to accumulate wealth, it is extremely important that you try to fully understand money and how it operates. Learning the basic accounting principles would be a great start.  In college, I was required to take 12 hours of accounting and I was not fond of the subject, but now I certainly understand the importance of the subject.  In this blog will take a look at the Balance Sheet, which is one the very first things you learn about in the exciting topic of accounting. 


Assets

Assets are things that have a lasting value.  An asset can include: a home (real estate), investments (stocks, bonds, mutual funds, cd’s, pension/retirement plans), a business, jewelry, professional paintings, antique cars, and of course cash money.

All of the assets listed above, are things that are tangible or something that you can touch and feel.  An Asset can also be something that you possess that could potentially earn income for you or put money inside your pocket.  That type of asset can include, education & knowledge, or a particular skill, such as: comedian, hair stylist or barber, tax preparer, chef, surgeon, athlete, or an artist.  All of these individuals have potential to earn money off of their skill and/or talent, and some will earn more than others based on how well they perform their skill.

The more ASSETS you have, the better! In Robert Kiyoski’s “Rich Dad, Poor Dad”, he said you can be considerded Financially Independent, when your total assets combined are able to continue to pay for your monthly living expenses on an ongoing basis.  Wealthy individuals are able to do this consistently while continuing to increase their asset column and minimize their expenses (liabilities) column.


Liabilities

Liabilities is something in which an individual is responsible for, especially a DEBT or a Financial Obligation.  Good examples of liabilities would include: car notes, credit card debt, student loans, mortgage loans (if you are the borrower), payday advance loans, health care bills, business loans, or any other outstanding debt.  Whether you’re an individual or a business, you typically would like to decrease your liabilities and increase the amount of your assets. 
Liabilities in most cases take money out of your pocket, while assets put money back into your pocket.  If you are a business owner or an investor, there are certain situations where a liability could essentially put money into your pocket.  A perfect example, would be an investor taking a mortgage out for a second home.  However, since the investor is knowledgeable, he knows that he will get a great interest rate on his loan and that due the size of the house and neighborhood, he could easily rent the home out to a small family.  Based on the market value of the home, the rent would end up more than the investor’s monthly mortgage payment, meaning that every month the home would pay the investor income, although the home shows as a liability on his books. 



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