iconAbout Uchart

1.What is Uchart?

Reports on final accounts have various information which are considered to be a state of health of a company. However, reports on final accounts consist of many numbers. Don’t you think that “Only the people who know accounting can understand reports on final accounts” or “reports on final accounts are hard to understand”?

In Uchart, "Simplification" and "tabulation" are performed for many numbers of reports on final accounts to solve the “hard to understand” problem. "Simplification" picks up a particularly important item of many numbers of reports on final accounts. "Tabulation" replaces a simplified numbers with a circle graph and displays it. Therefore, you can grasp a financial condition of a company for sight or sense by watching the circle graph made by Uchart, even if you didn’t know accounting well.

Therefore, you can grasp a financial condition of a company for sight or sense by watching the circle graph made by Uchart, even if you didn’t know accounting well.

2.About Uchart

This is one question. “You got 1,000 yen. You bought bread of 150 yen and juice of 100 yen. So, how much is the remainder?” Do you think “It’s easy, the remainder is 750 yen.”? In fact, same as the above question, Reports on final accounts can be simplified. “You got 1,000 yen.” means the income. In other word, that is money coming in the company. “You bought bread of 150 yen and juice of 100 yen.” means the expenditure. In other word, that is money going out the company. “the remainder is 750 yen.” means money left in a company.

And then, let’s check Uchart. Picture 2-1 shows a example of a circle graph in Uchart. Size of a circle graph expresses a scale of total assets and sales of the company. The right semicircle of a circle graph shows money coming in the company, and the left semicircle of a circle graph shows money going out the company.

【 Picture 2-1 Example of circle graph in Uchart 】

In addition, U chart can display the remainder (for example, profit) that is subtracted the expenditure (out) from the income (in).

In picture 2-2, the red part in circle graph means sales amount, the gray and yellow parts in circle graph means expense, and the purple part in circle graph means profit. (subtracted expense from sales.)

【 Picture 2-2   Example of “in – out = remainder” in Uchart

Uchart displays circle graphs about three particularly important documents in reports on final accounts.

(1) Balance Sheet: B/S

A balance sheet is a thing to grasp a financial status (for example, assets and liabilities.) of a company. For example, if it is family finance, asset is the cash, car, house and stock, liabilities are loan of house and so on.

(2) Profit and Loss: P/L

If you write household account book from January 1 to December 31, you can know the amount of income and the amount of spending money. And then, you can know the amount of money left finally. P/L is same as a household account book. P/L shows the amount of company’s sales, Use of an expense, the amount of profit for 1 year.

(3) Cash Flow: C/F

For example, it is assumed that you had a stock of company A for 1,000,000 yen.Next, you sold that stock and you add 500,000yen, you bought a stock of company B for 1,500,000 yen. At that time, the cash witch moved from the family budget is 500,000 yen.This 500,000 yen might be deposited money or might be borrowed money from your friend. It calls “cash flow”. In the company, they write C/F about the way the company gets cash and uses cash. Because the origin of economy is "cash", it is very important that you grasp the company’s C/F.

In Uchart, it’s easy for you to understand the company’s financial condition at a glance by replacing circle graphs by B/S, P/L and C/F.

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