*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](https://youtu.be/Djr0X9IFB-E)

### 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 (Actual)
* “BUD_CASSETS”\*\*: Current Assets (Budget)
* “CLIABILITIES”\*\*: Current Liabilities (Actual)
* “BUD_CLIABILITIES”\*\*: Current Liabilities (Budget)
* “NASSETS”\*\*: Non-Current Assets (Actual) 
* “BUD_NASSETS”\*\*: Non-current Assets (Budget) 
* “NLIABILITIES”\*\*: Non-current Liabilities (Actual)
* “BUD_NLIABILITIES”\*\*: Non-current Liabilities (Budget) 

(\*\*) “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”)

Balance Sheet (+Budget)

Assess your organisation’s financial position and stability [Actual + Budget]