Answer

Balance Sheet for Manhattan Family Dentistry and Non-Financial Information for Decision Making

Part One

Workings

MANHATTAN FAMILY DENTISTRY

Balance Sheet

January 4,20….

Part two

Non-Financial Information Which May be Required for a Managerial Report Used to Make Decisions Internally

              Some of the information could be depreciation rates used in determining the depreciation charged per year.  This information assists in determining how long it will take before the company replaces the equipment purchased. The other non-financial information is employee satisfaction; that is, information on the number of employees and level of engagement (Voss, 2019). Information on employee share ownership plan and information on board share ownership. Information on incoming and retiring directors including board committees is also critical (Decman, 2016).

             Information on risks that the business is facing and any mitigation strategies in place may also be required. Other non-financial information could also include information on any contingency liabilities and contingency assets during the period (Voss, 2019). Information on the independent auditor and his comments on the financial information is also critical. Notes to the financial statements which explain such matters as tax rates used in the financial statements, major investments undertaken, accounting policies, standards and principles used in the financial statements is also very critical (Decman, 2016).

               Other pieces of information include errors and misstatements and whether they were adjusted or not. Moreover, information on adjusting and non-adjusting events is also crucial to a managerial report prepared internally (Voss, 2019). Governance information is critical as well as sustainability information.  Lastly, information on the environment is important, and especially whether the company is adopting green technology or not (Decman, 2016).