Balance sheets: the basics A balance sheet is a financial statement at a given point in time. It provides a snapshot summary of what a business owns or is owed. It states what assets the business ownes and what it owes – liabilities‚ at a particular date. The balance sheet is uded to show how the business is being funded and how those funds are being used. The balance sheet is used in three ways: • for reporting purposes (limited company’s annual accounts) • help interested
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FINANCIAL RATIO ANALYSIS OF B.H.E.L Project submitted on completion of Summer Internship 7/11/2009 BHARAT HEAVY ELECTRICALS LIMITED‚ BHOPAL Bhanupriya Vishwakarma MBA (Financial Adminnistration) Institute of Management Studies‚ DAVV‚ Indore TABLE OF CONTENTS Certificate Acknowledgements Declaration BHEL- at a glance -Introduction -Product Profile Ratio Analysis - What is Ratio analysis? - Role of Ratio analysis - Limitations of Ratio analysis Financial Statements and Ratio Analysis -Financial
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Consultancy Services‚ Beating the U.S Financial Crisis 2008 The American market is the hunting-ground for the Indian software companies. Most of its jobs are from the market of U.S. The subprime crisis and the subsequent freezing of purchase decisions in the U.S have brought home to the Indian information technology service (ITS) companies the recklessness of depending almost entirely on that one market. India’s top five ITS companies – TCS‚ Infosys‚ Wipro‚ Satyam and HCL Tech – collectively lost
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CHAPTER 3 ANALYSIS OF FINANCIAL STATEMENTS R ATIO ANALYSIS LIQUIDITY ASSET MANAGEMENT DEBT MANAGEMENT PROFITABILITY 4-1 FINANCIAL RATIO ANALYSIS DEFINITION the calculation and comparison of ratios which are derived from the information in a company’s financial statements. Why are ratios useful? Ratios standardize numbers and facilitate comparisons. Ratios are used to highlight weaknesses and strengths. Ratio comparisons should be made through time
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COURSE 2 - The Balance Sheet The balance sheet (also called statement of financial position) reports the financial position of the business at a point in time. It does so by listing the categories and amounts of assets‚ liabilities and equity on a specific date‚ in a format that proves the fundamental accounting equation. ASSETS = EQUITY + LIABILITIES or ASSETS – LIABILITIES = EQUITY Formats of presentation Regardless of
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1、(1) What are the primary line items within Citigroup’s balance sheet and income statement? Balance Sheet Asset Cash and due from banks Deposits with banks Federal funds sold and securities borrowed or purchased under agreements to resell Trading account assets Investments Total loans‚ net Liability Total deposits Short-term borrowings Long-term debt Equity Common stock Additional paid-in capital Retained earnings Income Statement Income Total revenue Total provisions Total
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Financial ratio analysis is the calculation and comparison of ratios which are derived from the information in a company’s financial statements. The level and historical trends of these ratios can be used to make inferences about a company’s financial condition‚ its operations and attractiveness as an investment. Financial ratios are calculated from one or more pieces of information from a company’s financial statements. For example‚ the "gross margin" is the gross profit from operations divided
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| Comparative Ratio Analysis of Three Listed CompaniesOf ICT Sector | | | | | August 08‚ 2012 | TABLE OF CONTENT Title | Page No | Letter of Transmittal | 3 | Acknowledgement | 4 | Introduction and Rationale of the study | 6 | Objectives | 6 | Sources of Data | 6 | Methodology | 7 | Findings of the Ratio Analysis | 8 | Liquidity Ratio | 8 | Debt Ratio | 9 | Profitability/Performance | 10 | Activity Ratio | 13 | Market Performance | 18 | Conclusion
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Financial Ratio Analysis -As changes in a company’s several accounts change‚ it is hard to just casually inspect statement of earnings and balance sheets. Many items fluctuate simultaneously‚ making the reasons for the fluctuations hard to determine. -Financial Ratio Analysis is a useful management tool developed to assist in indentifying‚ interpreting and evaluating changes in the financial performance and condition of a business over a period of time. Its purpose is to provide information about
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EXERCISE 1. Nguyen Bich Fitness Club has provided the following information that relates to their financial year ended June 30‚ 2011 Account | Amount ($) | Nguyen Bich - Capital | 350‚000 | Bank Loan – due in October‚ 2012 | 5‚000 | Accounts Payable | 17‚250 | Accounts Receivable | 41‚560 | Cash | 18‚750 | Retained Profits | 76‚000 | Salaries payable | 6‚750 | Supplies | 1‚040 | Salaries Expense | 19‚100 | Buildings | 85‚000 | Prepaid Rent | 15‚600 | Motor Vehicles
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