Professional Documents
Culture Documents
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Financing Activities
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Investing Activities
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Operating Activities
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Accounting Cycle
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Documents
Journaling
Ledger
Trial Balance
Adjusting Entries
Financial Statements
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.1 .Prepaid Expenses
.2 .Accrued Expenses
.3 Revenues Collected in
.Advance
.4 .Accrued Revenues
)5
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: ( ):
.
......... .
:
-
: ( )
2000
1500 000
2500 000
1000 000
300 000
50 000
50 000
1950 000
100 000
550 000
30 000
20 000
( )
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2000 /2/31
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+ .....................
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12/31
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Financial Analysis
...
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Financial Statements
... :
-1 Vertical Analysis
-2 Trend Analysis
-3
-4 Ratio Analysis
-1
Vertical Analysis
/
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10
% 10
% 20
15
% 15
% 30
%5
% 10
%5
% 10
15
% 15
% 30
50
% 50
% 100
10
% 10
% 40
10
% 10
% 40
%5
% 20
25
% 25
% 100
15
% 15
% 60
10
% 10
% 40
25
% 25
% 100
100
% 100
30
% 30
% 60
20
% 20
% 40
50
30 % 10
% 100
% 30
% 100
10
% 10
% 50
10
% 10
% 50
20
100
% 100
% 100
-2
Trend Analysis
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( )
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= 100
( ).
,
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2003 2004
2000
6000
4000+
% 200+
3000
1000
500
6000
1500
1000
3000+
500+
500+
% 100+
% 50 +
% 100+
1000
500
800
250
200250-
% 20% 50-
1000
600
9600
1400
900
17850
400+
300+
8250
% 40+
%50+
(
)
7000
1000
600
14000
3000
200
7000
2000
400-
1000
9600
650
17850
2508250+
% 100 +
% 200+
66.66%
% 35 -
: .
1 :
7000
2000
9000
200
250
450
=9450
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1
9050
400
350
750
4000
3000
500
500
300
8300
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=
9050
9450
400
: 400 = 1400 1000 :
%200
%100
% 100
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8 .
7
2
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80
50
30
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30
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20
50
= ( ) -
50
60
10
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(= )20+20
50
10
-4
Ratio Analysis
:
( )1
( )2
( )3
Liquidity ratios
Asset Management Ratios
Debt Management Ratios
Profitability Ratios
-
-1
Current Ratio
-
-2
Quick, or Acid Test, Ratio
( )
-
-3
Net Working Capital
-
-1
Inventory Turnover Ratio
-
-2
Days Sales Outstanding DSO or Average
Collection Period
-
-3
Fixed Assets Turnover Ratio
-
-4
Total Assets Turnover Ratio
-
-1
Debt Ratio
-
-2
Times Interest Earned Ratio
-
-1 ()
Profit Margin
-
-2 " "
)Return on Total Assets (ROA
-
-3
Basic Earning Power Ratio
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-4
)Return On Equity (ROE
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2006
2007
2000
5000
20000
35000
12000
30000
15000
15000
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-1 .
-2 2008
3000.
-3 2010
8000.
-4 .
:
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7 = 35000 10 = 20000
5000
2000
=( +)
=5 = 15000= 20000-35000
=
3000
2000-5000
=10000
=20000) 20005(+
:=5+10000
-
:=
30000=6=12000
5000
2000
=6
-
:
= 15000
)2 2008 3000
- := 5+10000
=) 3000 5 (+10000
= 25000
- :=6=18000=3000 6
- :=15000
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2000 5000
8000
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= 5+10000
6
=
=15000
=11+25000
=58000=3000 11+25000
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3. 10000.
5.
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5 = 3 + 10000
5 3 = 10000
2 = 10000
= 5000
25000 = 5 5000
5000
25000.
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10000 %60
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= %60 + 10000
%60 = 10000
%40 = 10000
10000
= 25000.
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8000.
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5 = 3 + 10000 8000 +
2 = 18000
= 9000
45000 = 5 9000.
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10000
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2.1 = %30
7000
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360000 = 6 60000
240000
260000
100000
100000
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160000
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1 : () 35000. , 1. 1
2 : () 5000. . 3. 1.
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( ) = 3 + 5000
1 + 35000 = 3 + 5000
2 = 30000
= 15000 .
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