Corporate and Financial Accounting: Analysis of Deloitte Limited and BHP Billiton

Running head: CORPORATE AND FINANCIAL ACCOUNTING
Corporate and Financial Accounting
Name of the Student
Name of the University
Author’s Note

CORPORATE AND FINANCIAL ACCOUNTING1
Executive Summary
The report has been prepared to analyse the performances of the two ASX listed
companies that are Deloitte Limited and BHP Billiton for the past three years based on
the data obtained from the financial statements of the companies. The items that have
been recorded under the section of owner’s equity have been explained. The movement
of the items under the section of owner equity has been discussed. The items that have
been recorded in the section of liabilities have also been explained for each item. The
relevant movement in the items of this section has been highlighted with appropriate
reasons. The explanation of the sources of fund of the selected companies and their
relative advantage and disadvantage has been emphasized.

CORPORATE AND FINANCIAL ACCOUNTING2
Table of Contents
Introduction........................................................................................................................3
Part A.................................................................................................................................3
Items that have been recorded in the owners’ equity section and explaining each item
that are recorded in owners’ equity section.......................................................................3
Explaining the movement of each item recorded under the section of owner equity along
with reasons.......................................................................................................................4
Items that have been recorded under the section of liabilities along with explanation.....4
Explaining the movement of each items recorded under liabilities along with reasons....5
Explaining the advantages and disadvantages of each sources of fund for each
companies..........................................................................................................................6
Part B.................................................................................................................................6
Conclusion.........................................................................................................................7
References.........................................................................................................................8