Balance Sheet

In financial accounting, a balance sheet is a summary of the financial balances (assets and liabilities) of an organisation.

This Tableau Accelerator allows you to:

• Appraise your financial positions: Balance Sheet (Assets & Liabilities)

Demo video

Answer key business questions

• What is our organisation’s financial situation?
• How are our liabilities financed?
• What is your working capital?
• What are our total equity and debt to equity ratio?

Monitor and improve KPIs

Short term Assets & Liabilities

• Current Assets: Assets that are expected to be converted into cash in less than 12 months: Cash, Accounts Receivables, Inventory, Prepaid Expenses (expressed in currency)
• Current Liabilities: Bills that must be paid within 12 months of the date of the Balance Sheet: Accounts Payable, Accrued Expenses, Current Portion of Debt, Income Taxes Payable (expressed in currency)
• Working Capital: Amount of money the enterprise has to work with in the short term (also called “Net Current Assets” or “Funds”) (expressed in currency)

Long term Assets & Liabilities

• Non-Current Assets: Long-term investments that are not easily converted to cash or are not expected to become cash within an accounting year (expressed in currency)
• Non-Current Liabilities: Long Term financial obligations that become due beyond 12 months (expressed in currency)

Total Assets & Liabilities

• Total Assets: The final amount of all gross investments, cash and equivalents, receivables and other assets as they are presented on the balance sheet (expressed in currency)
• Total Liabilities: Current Liabilities and Long-Term Debt (expressed in currency)
• Total Equity: Determines how much a company would have left over in assets if the company went out of business immediately (expressed in currency)

Liquidity Ratios

• Current ratio: Business’s ability to meet its payment obligations as they fall due
• Quick ratio: Determine a debtor’s ability to pay off current debt obligations with its most liquid assets (i.e.: “Cash” and “Accounts Receivable”)

Leverage Ratios

• Debt-to-Equity Ratio: Measures the degree to which a company is financing its operations with debt rather than its own resources
• Debt Ratio: Measures the extent of a company’s leverage. It can be interpreted as the proportion of a company’s assets that are financed by debt
• Debt-to-Asset Ratio: Defines how much debt a company owns compared to its assets. This information reflects how financially stable a company is (expressed in %)

Required attributes

• Month (date): Month
• KPI Code (string): KPI Code according to defined rules (*)
• KPI Breakdown (string): Level of detail that identifies the nature of the revenue, expense, asset or liability (**)
• KPI Value (numeric): Value of the corresponding KPI

(*) “KPI Code” is an attribute where specific values are expected:

• “CASSETS”**: Current Assets
• “CLIABILITIES”**: Current Liabilities
• “NASSETS”**: Non-Current Assets
• “NLIABILITIES”**: Non-Current Liabilities

(**) “KPI Breakdown” is an attribute for which specific values are expected in certain special cases:

KPI Code = “CASSETS” (Current Assets)

• KPI Breakdown=“Cash” → Refers to the amount of readily available cash held
• KPI Breakdown=“Accounts Receivable” → Refers to the amount of money owed by customers for goods or services provided on credit
• KPI Breakdown=“Inventory” → Refers to the value of goods, products or materials held in inventory Current Liabilities
• KPI Breakdown=“xxx” → Any other type of Current Asset (replace “xxx” with your breakdown of “Current Assets”)

KPI Code = “CLIABILITIES” (Current Liabilities)

• KPI Breakdown=“Accounts Payable” → Refers to the amount of money owed to suppliers
• KPI Breakdown=“xxx” → Any other type of Current Liability (replace “xxx” with your breakdown of “Current Liabilities”)

KPI Code = “NASSETS” (Non-Current Assets)

• KPI Breakdown=“xxx” → Any type of Non-Current Asset (replace “xxx” with your breakdown of “Non-Current Assets”)

KPI Code = “NLIABILITIES” (Non-Current Liabilities)

• KPI Breakdown=“xxx” → Any type of Non-Current Liability (replace “xxx” with your breakdown of “Non-Current Liabilities”)