Inception of Enterprise I Inception and investment of funds → External funding State, legal persons, privates or foreign investors; >Financing from banking institutions, other legal persons or privates Owners'equity and liabilities Investment Financing of Total funds of a firm of owners creditors Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity 16
16 Inception and investment of funds →External funding ➢State, legal persons, privates or foreign investors； ➢Financing from banking institutions, other legal persons or privates →Owners’equity and liabilities Inception of Enterprise Investment of owners Financing of creditors Total funds of a firm
Inception of Enterprise 口 Forms of investment -Monetary(cash/bank deposits) Property, plants and equipment -Raw materials and goods, etc n Sources and changes of funds - Increase of owners'equity or liabilities → increase of assets Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity 17
17 Inception of Enterprise Forms of Investment →Monetary(cash/bank deposits) →Property, plants and equipment →Raw materials and goods,etc. Sources and changes of funds →Increase of owners’equity or liabilities →Increase of assets