🎓CFA Final Prep All Topics

Balance Sheet Structure and Equity

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Question

If treasury stock increases, what happens to total equity?

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Answer

Total equity decreases.

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Question

What equation must always hold on the balance sheet?

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Answer

Assets=Liabilities+Equity

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Question

Why are assets classified as current versus non-current on a classified balance sheet?

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Answer

To assess liquidity based on timing of conversion or use.

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Question

How would accounts receivable be classified on a typical balance sheet?

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Answer

Current asset.

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