Interpretation, Analysis And Communication Of Financial Information
Gbogbo ọrọ náà
Two shops on the same street both report a profit of $45 000. One of them is a bargain and one of them is in trouble, and the profit figure alone cannot tell you which. The first may have used $180 000 of the owner's money to earn it while the second used $600 000. The first may hold enough cash to pay next month's bills while the second is a week away from being unable to pay its suppliers at all.
This is the topic that turns figures into judgements. You will learn who reads a set of accounts and what each reader is looking for, calculate the nine ratios the specification names, and use them to say something defensible about whether a business is profitable and whether it can pay its debts. You will also see why a profitable business can run out of money, and why every ratio you calculate has to be treated with a certain amount of suspicion.
Ebumnobi
- Identify internal and external stakeholders who have an interest in a business organisation.
- Calculation and interpretation of financial measures and ratios.
- Appraising business performance by using financial statements and ratios.
- The difference between cash and profits and the effect of transactions on profitability and liquidity.
- The limitations of financial statements and ratio analysis when assessing business performance. Use of computers in accounting.
Maapụ uche
E seela isiokwu a ka ị hụ otu echiche si ejikọta.
Mepee maapụ uche na ngwa
Akwụkwọ Ọmụmụ
Ndetu Nkuzi Zuru Ezu di na Ngwa Green Bridge
Nweta ngwa Green Bridge CBT na ekwenti gi ma o bu kompiuta maka ulo akwukwo IGCSE zuru oke: akwukwo ule ndi gara aga, usoro nyocha, eserese uche, kaadi omumu na nkuzi olu.
Nnyocha Ọmụmụ
Ekele diri gi maka imecha ihe karịrị na Interpretation, Analysis And Communication Of Financial Information. Ugbu a na ị na-enyochakwa isi echiche na echiche ndị dị mkpa, ọ bụ oge iji nwalee ihe ị ma. Ngwa a na-enye ụdị ajụjụ ọmụmụ dị iche iche emebere iji kwado nghọta gị wee nyere gị aka ịmata otú ị ghọtara ihe ndị a kụziri.
Ị ga-ahụ ngwakọta nke ụdị ajụjụ dị iche iche, gụnyere ajụjụ chọrọ ịhọrọ otu n’ime ọtụtụ azịza, ajụjụ chọrọ mkpirisi azịza, na ajụjụ ede ede. A na-arụpụta ajụjụ ọ bụla nke ọma iji nwalee akụkụ dị iche iche nke ihe ọmụma gị na nkà nke ịtụgharị uche.
Jiri akụkụ a nke nyocha ka ohere iji kụziere ihe ị matara banyere isiokwu ahụ ma chọpụta ebe ọ bụla ị nwere ike ịchọ ọmụmụ ihe ọzọ. Ekwela ka nsogbu ọ bụla ị na-eche ihu mee ka ị daa mba; kama, lee ha anya dị ka ohere maka ịzụlite onwe gị na imeziwanye.
- Which item is NOT included when calculating the liquid capital ratio? A. Bank B. Inventory C. Other receivables D. Trade receivables Answer: B
- A business has a gross profit of $60 000 and cost of sales of $240 000. What is the mark-up? A. 20% B. 25% C. 60% D. 80% Answer: B
- Which is an internal stakeholder of a business? A. Customer B. Employee C. Government D. Supplier Answer: B
- Trade receivables are $30 000 and credit sales for the year are $365 000. What are the trade receivable days? A. 12 days B. 30 days C. 36 days D. 122 days Answer: B
- A business with a current ratio of 2:1 pays a trade payable by bank transfer. What is the effect on the current ratio? A. It becomes exactly 1:1 B. It decreases C. It increases D. It stays the same Answer: C
Rue ajuju ndi a n'ime ngwa ahu
Rue ajuju ndi a n'ime ngwa ahu
Akwụkwọ A Na-atụ Aro
Meecha Ajụjụ Ule Ọmarịcha
Ị chọrọ ime ajụjụ ule ọmarịcha gbasara Interpretation, Analysis And Communication Of Financial Information? Budata ngwa Green Bridge CBT iji nweta ajụjụ ule ọmarịcha na nyocha zuru ezu gbasara isiokwu a.
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