Contents Introduction 3 Base Data 3 Financial Data Analysis 3 Trend and Growth Analysis 3 Common Size Analysis 3 Ratio Analysis 4 Profitability ratios‚ 4 Solvency ratios 4 Activity Ratios 4 Du-Pont Analysis 5 Qualitative details of the financial report data 5 Chairman’s letter highlights 5 Directors’ report highlights 5 Management Discussion and Analysis 5 Auditor’s report highlights 6 Significant Accounting Policies 6 Revenue Recognition 6 Depreciation 6 Foreign Currency Transaction
Premium Balance sheet Inventory Financial ratio
Income statement | FY 2011-2012 | FY 2010-2011 (in rscrores) | 1.Income | | | Revenue from operations | 59‚220.94 | 51‚183.95 | Less ; excise duty | 4914.38 | 4095.51 | | 54‚306.56 | 47‚088.44 | Other income | 574.08 | 422.97 | | | | 2.Expenses | | | Cost of material consumed | 33‚894.82 | 27‚058.47 | Purchase of products for sale | 6‚433.95 | 7‚363.13 | Changes in inventories of finished goods‚ work-in-progress and products for sale | (623.84)
Premium Generally Accepted Accounting Principles Balance sheet Liability
Publishers. User requirements analysis A review of supporting methods Martin Maguire Research School in Ergonomics and Human Factors Loughborough University‚ UK m.c.maguire@lboro.ac.uk Nigel Bevan Serco Usability Services‚ UK nbevan@usability.serco.com Abstract: Understanding user requirements is an integral part of information systems design and is critical to the success of interactive systems. However specifying these requirements is not so simple to achieve. This paper describes general
Premium Usability Requirements analysis User interface
User interface is one of the most important parts of any electronic device. When the user interact with a computer system the first thing the user notice that how easily the user can interact with computer not how good or quickly the computer system does it. The Human‚ the user‚ is‚ after all‚ the one whom computer system are designed to assist. The requirements of the user should therefore be our first priority (Alan et al‚ 2004 : 12). Wilbert (2007: 4) defines the user interface “ The user
Free Graphical user interface User interface
THE HENDERSONS FINANCIAL PLAN Survivor Needs Analysis In case of an inconvenient passing‚ survivors might be left without the family unit salary expected to maintain their current way of life. Disaster Insurance scope is prescribed in a sum that will guarantee adequate progressing wage‚ and in addition cover prompt needs‚ for example‚ last costs. Deciding appropriate levels of disaster Insurance includes a correlation of present and future family cost levels with expected surviving companion’s profit
Premium Long term care insurance Activities of daily living Medicare and Medicaid
General Mills Inc. – Understanding Financial Statements a.) General Mills makes money through producing various food products and distributing them all over the world. b.) The financial statements that are commonly prepared for external reporting purposes are the Balance Sheet‚ Income Statement‚ and Statement of Cash Flows. General Mills gives these statements a title of Consolidated Statements of Earnings‚ Consolidated Balance Sheets and Consolidated statements of Cash Flows. Consolidated means
Premium Generally Accepted Accounting Principles Balance sheet Income statement
in IFRS financial statements Considerable attention is currentiy being given to the use of fair vaiues and fair value accounting in financiai statements prepared under internationai Financiai Reporting Standards. This month’s coiumn ciarifies what is meant by fair value accounting and when iFRS require or allow its use. It also identifies the circumstances in which IFRS requires the use of fair value in the application of the historical cost model. In IFRS financial statements‚ fair values
Premium Balance sheet Asset Generally Accepted Accounting Principles
Accounting Study Guide for Test # 2 Topic 5: Financial Statement Analysis 5-1 (Q5-1) Explain in general terms the concept of return on investment. Why is this concept important in the analysis of financial performance? Return on investment measures profitability in relation to the amount of investment that has been made in the business. A company can always increase dollar profit by increasing the amount of investment (assuming it is a profitable investment). So‚ dollar profits are not necessarily
Premium Depreciation Balance sheet Cash flow statement
CU2641 UNDERTAKE AGREED PRESSURE AREA CARE Understand the anatomy and physiology of the skin in relation to pressure area care 1.1 Describe the anatomy and physiology of the skin in relation to skin breakdown and the development of pressure sores Skin is the largest organ of the body and can be damaged easily. Pressure sores can happen when there is a constant deficiency of blood to the tissues over an area. The most commonly affected areas include ankles‚ sacrum area‚ buttocks‚ hip and
Premium Mattress Bedsore
In the corporate annual report‚ a statement reporting the independent auditor’s opinion was included. This opinion shows that the auditor has reviewed the internal controls over financial reporting and it also audits the consolidated financial position of Monsanto. The auditors express the fact that they are independent from Monsanto which means that the report is not coming from someone within the Monsanto Company. This is also important because it means that the report will not be biased and
Premium Generally Accepted Accounting Principles Income statement Depreciation