Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
STATEMENTS
DEFINITION
• FINANCIAL STATEMENT :-
CHANGE IN CASH
POSITION (CASH FLOW)
CHANGES IN
FINANCIAL POSITION)
FACTORS
* FINANCIAL STATEMENTS ARE
INDICATORS OF TWO SIGNIFICANT
FACTORS :-
– PROFITABILITY.
– FINANCIAL SOUNDNESS.
DEFINITION
• ANALYSIS & INTERPRETATION :-
HORIZONTAL * VERTICAL *
No OF YEARS VARIOUS
(DYNAMIC) ITEMS
IN THE
EXTERNAL INTERNAL FIN STATS
BY BY (STATIC)
OUTSIDERS EXECUTIVES/EMPLOYEES
BALANCE SHEETS BOOKS OF ACCOUNTS
• METHODICAL CLASSIFICATION
(LIQUID ASSETS, CURRENT
ASSETS, CURRENT LIABILITIES,
PROVISIONS & NET WORKING
CAPITALS).
TECHNIQUES OF FINANCIAL
ANALYSIS
• COMPARATIVE FINANCIAL STATEMENTS.
• COMMON SIZE FINANCIAL STATEMENTS.
• TREND PERCENTAGES.
• FUND FLOW ANALYSIS.
• CASH FLOW ANALYSIS.
• COST - VOLUME - PROFIT (CVP) ANALYSIS.
• RATIO ANALYSIS.
TECHNIQUES OF
FINANCIAL ANALYSIS
• COMPARATIVE FINANCIAL
STATEMENTS :-
• INFLUENCE OF PERSONNEL
JUDGEMENT/PREJUDICES.
• DEFINITION :-
• TYPES :-