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Finance and Accounts 2

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Finance & Accounts 2

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Assets

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Fixed Assets

• Freehold• Leasehold• Goodwill

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Liabilities

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Purpose

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Stakeholder Information• Shareholders• Government• Customers• Employees• Suppliers• Investors• Management• Trade Unions

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Ratio Analysis

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Profitability Ratios

• Gross Profit Margin• Net Profit Margin• Retained Profit Margin• Profit Mark Up• ROCE

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Liquidity Ratios

• Working Capital• Current Ratio• Acid Test ratio

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Investment Ratios

• Gearing Ratio• Earnings per Share• Dividend per Share• Dividend Yield• Dividend Cover• Price/Earnings Ratio