| Balance Sheet | Income Statement | Statement of Cash Flow | |
|---|---|---|---|
| Purpose | Net Worth | Profitability | Liquidity & Solvency |
| Reporting Period | As of Point in Time | For the Period Ended | For the Period Ended |
| Elements | – Assets – Liabilities – Equity | – Revenue – Gains – Expenses – Losses – Net Income | – Beginning Cash Balance – Sources of Cash – Uses of Cash – Ending Cash Balance |
| Sections | – Current Assets – Non-Current Assets – Current Liabilities – Non-Current Liabilities – Owner’s Equity – Retained Earnings | – Revenue – Operating Expenses – Non-operating Expenses – Gains – Losses – Income Taxes – Net Income | – Cash Flow from Operating Activities – Cash Flow from Investing Activities – Cash Flow from Financing Activities – Net Increase/(decrease) in Cash |