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Important to :
• Describe Balance Sheet , P&L ,
Budgetary Variances
•Analysis and Decision making
•Basis for Inter firm and Intra firm
comparisons
Balance Sheet , P&L a/c
Financial Statements :
• Reports what has actually
happened to earnings during a
specified period and presents a
summary of financial position of
the company.
Statement of Retained
Earnings
•Easy Comparison
•Meaningful analysis of non financial
information
•Provides valuable insights into
company’s financial position
•Pinpoints strengths and weaknesses
•Competitive advantage /
disadvantage.
Ratio - Types
•LIQUIDITY
•LEVERAGE
•ASSET MANAGEMENT
•PROFITABILITY
•OPERATING
•MARKET BASED.
LIQUIDITY RATIOS