Accounting - 0452 CIE

Calculation And Understanding Of Accounting Ratios

Muhtasari

A set of financial statements is full of figures, but a figure on its own rarely tells you whether a business is doing well. A profit of $15 000 sounds healthy until you learn the owner has tied up $1 000 000 to earn it. Accounting ratios solve this by setting one figure against another, turning raw numbers into percentages, proportions and time periods that can be read at a glance and compared fairly.

In this lesson you will learn to calculate and understand the ratios Cambridge asks for again and again: the profitability ratios (gross margin, profit margin and return on capital employed), the liquidity ratios (current and acid test), and the efficiency measures (rate of inventory turnover, trade receivables turnover and trade payables turnover). Each one comes with its formula, a worked calculation and the meaning behind it, so you can not only find the number but explain what it tells you.

Malengo

  1. gross profit margin.
  2. mark-up.
  3. profit margin.
  4. return on capital employed (ROCE).
  5. current (working capital) ratio.
  6. acid test (liquid) ratio.
  7. rate of inventory turnover (times).
  8. inventory turnover (days).
  9. trade receivables turnover (days).
  10. trade payables turnover (days).

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Maelezo ya Somo

Owners, banks and suppliers all need to judge a business quickly and fairly. A ratio strips away the size of a business and exposes the relationship underneath, so a small shop and a large company can be weighed on the same scale. Get the formulae right and accurate, and every later interpretation question, every inter-business comparison and every recommendation rests on solid ground.

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  1. Which ratio measures the profit earned for every $100 of capital used in the business? A. Gross margin B. Profit margin C. Return on capital employed D. Current ratio Answer: C
  2. A business has revenue of $80 000 and gross profit of $20 000. Its gross margin is: A. 20% B. 25% C. 40% D. 400% Answer: B
  3. Current assets are $30 000, inventory is $12 000 and current liabilities are $15 000. The acid test ratio is: A. 0.80 : 1 B. 1.20 : 1 C. 2.00 : 1 D. 2.80 : 1 Answer: B
  4. Cost of sales is $90 000 and average inventory is $9 000. The rate of inventory turnover is: A. 0.1 times B. 9 times C. 10 times D. 90 times Answer: C
  5. Capital employed is calculated as: A. Capital only B. Capital plus current liabilities C. Capital plus non-current liabilities D. Current assets minus current liabilities Answer: C

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Vitabu Vinavyopendekezwa

Cambridge IGCSE and O Level Accounting Coursebook
Cambridge IGCSE and O Level Accounting Coursebook
Manukuu: Second edition
Mchapishaji: Cambridge University Press
Mwaka: 2018
ISBN: 978-1-316-50277-8
Maelezo: Endorsed coursebook with full coverage of the 0452/0985 syllabus, worked examples and exam-style questions.
Cambridge IGCSE and O Level Accounting
Cambridge IGCSE and O Level Accounting
Manukuu: Second edition
Mchapishaji: Hodder Education
Mwaka: 2018
ISBN: 978-1-5104-2121-9
Maelezo: Endorsed textbook covering the syllabus content with worked examples, source documents and practice questions.

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