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-1

Financing Activities

-2

Investing Activities

-3

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

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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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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



/

.


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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= 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
9 .

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50

30

-
30
=
20
50

= ( ) -
50

60
10

( )
(= )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

-
-4
)Return On Equity (ROE

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2006

2007

2000

5000

20000

35000

12000

30000

15000

15000

:
-1 .
-2 2008
3000.
-3 2010
8000.
-4 .

:
)1 -

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
)3
2000 5000
8000
.

)4 :
= 5+10000

6
=
=15000

=11+25000
=58000=3000 11+25000

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3. 10000.
5.
=

= +


= +
5 = 3 + 10000
5 3 = 10000
2 = 10000
= 5000
25000 = 5 5000
5000
25000.


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=



10000 %60

=
= +
= %60 + 10000
%60 = 10000
%40 = 10000
10000
= 25000.
=
%40

-2



8000.
( ) :
= +
= + +

:
5 = 3 + 10000 8000 +
2 = 18000
= 9000
45000 = 5 9000.
+
=

+
=


%20
%60

= %60 + 10000 %20 +
%20 10000
10000
= 50000.
=
%20

-4 :

:

=

24000
15000
15000 - 24000
= %37.5
=
24000
:

:


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42000.

10

21

25.

14

18.

7.

20

33.3

%28

20

50

%30

=




:

0.4 = %20

3.5 = %50

2.1 = %30

7000

%20

1400

7000

%50

3500

7000

%30

2100

7000


1400
3500
2100


10
21
25


14000
73500
52500
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1.50
2.50
1.00
2.50

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2.00.
3.33
3.00
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10000 ,31/12/2004
5.
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20000
15000
10000
9000
5000


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10000. .
15000. .
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= 10000=10000-20000
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5000=10000000
= 2000.

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( )10 ( )6 ( ) 100000 (
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( ) 20000 ( ) 5
0.50. ( ) 5.50"
( ) 6 .
( ) 5 ( 6 . )5.50
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-3

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:1

( )10 ( )6 ( ) 100000 (
) 60000 . 100000.
( ) 20000 ( ) 5
0.50. ( ) 5.50"
( ) 6 .
( ) 5 ( 6 . )5.50
:

( )

600 = 10 60000

700000= ) 5 20000 ( + 600000

360000 = 6 60000

440000 = 5.50 80000

240000

260000

100000

100000

140000

160000

- 3







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- 4

- 5



100000

50000 10 10000





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- 6


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__________________


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:1 :
1 : () 35000. , 1. 1
2 : () 5000. . 3. 1.

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. = +
( ) = 1 + 35000
( ) = 3 + 5000
1 + 35000 = 3 + 5000
2 = 30000
= 15000 .
.

15000 :

5000
35000

45000
15000X 3 15000
15000X1
50000
50000

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