Finance and Accounts 2

Finance and Accounts 2 - Mind Map

Mind Maps have been produced to introduce topics and give students an overview of key topics being studied. The maps can be viewed as a whole page or, for those who prefer a more linear approach, as a text version.

Assets
- Fixed Assets
  - Freehold
  - Leasehold
  - Goodwill
- Current Assets
Purpose
- Stakeholder Information
  - Shareholders
  - Government
  - Customers
  - Employees
  - Suppliers
  - Investors
  - Management
  - Trade Unions
- Limitations
Ratio Analysis
- Profitability Ratios
  - Gross Profit Margin
  - Net Profit Margin
  - Retained Profit Margin
  - Profit Mark Up
  - ROCE
- Liquidity Ratios
  - Working Capital
  - Current Ratio
  - Acid Test ratio
- Investment Ratios
  - Gearing Ratio
  - Earnings per Share
  - Dividend per Share
  - Dividend Yield
  - Dividend Cover
  - Price/Earnings Ratio
Liabilities
- Loans
- Shareholders funds
- Creditors
- Tax Liabilities
- Interest Owing
- Current Liabilities

Comments

Interactive Worksheet: The Accounting Equation

by Ken Delaney-Moore, Sheffield Hallam University Aims: This worksheet deals with: The accounting equation. The accounting concepts of 'business entity' and 'dual aspect'. The effects of transactions on the balance sheet. After having completed the worksheet you should be better able to perform to syllabus specifications relating to these points. When you are done, please fill-in the on-line evaluation form in order for us to monitor the quality of the materials we provide for you. Tell us what we're doing right and wrong. It takes very little time, and your opinions are valued - thank you. A business start-up Imagine that 'Jim Sayers' puts £5,000 of his personal savings into a business bank accoun...

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The Current Ratio

The Current Ratio The current ratio is also known as the working capital ratio and is normally presented as a real ratio. That is, the working capital ratio looks like this: Current Assets: Current Liabilities = x: y eg 1.75: 1 The Carphone Warehouse is our business of choice, so here is the information to help us work out its current ratio. Consolidated Balance Sheet 31 March 2001 25 March 2000 £'000 £'000 Total Current Assets 315,528 171,160 Creditors: Amounts falling due within one year 222,348 173,820 As we saw in the brief review of accounts section with Tesco's financial statements, the phrase current liabilities is the same as Creditors: Amounts falling due within one year . Here's the table to fill in. OK, so we've done this one for you! Current Ratio For the Carphone Warehouse 31 March 2001 Current Assets: Current Liabilities 315,528: 222,348 1.42: 1 25 March 2000 Current Assets: Current Liabilities 171,160: 173,820 0.98: 1 Math...

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