Liquidity- quick or acid test or liquid
Current ratio
Current ratio- point of time not period
Inventory excludes loose tools and spare parts
Other Current assets include only-prepaid exp.,accrued income,advance tax
Trade receivable-provision for doubtful debt deduct hoke krna h evaluate
Marketable security-current assets mei ayega
Working capital-current assets- current liab.
Endorse- sign them and aage dedo
Total outside liab include only outside liab but shares internal hai
Debt to equity- only long term Debt is considered here and equity m shareholders fund
Long term debt- non current liab
But only long term borrowing and provision
Other long term liab aur deferred tax ka evaluation nhi hai
External debt-ext. Equity
Non current assets - only property plant & equip+long term loan and advances +non current investment
Equity mei only share capital & reserve and surplus
Non current liab-debt hai
Capital employed mei debt only long term wla hota hai
Whereas total asset Jis debt se bnte h wo total hota h long and short term dno include krta hai
Declaration of final dividend
Given out from reserves and surplus
Borrowing and debt mei difference hota h
Non current asset aur liab m hi other nhi ayega bas baki current asset aur liab m ata h
Proprietary fund
Normally agr info de rhi h Aur dno approaches se different arha h to koi v ek lelo confuse n hona
Proprietors fund do approaches se calculate kr skte h
Liab side-share capital +reserves and surplus
Asset side -total asset - total liab
Ratios to be expressed only in form of x:1 to express them in form of how much available for a rupee
Result expressed on basis of revenue from operation, cost of goods sold ya dekhte h ,net sales or revenue from
operation-dno h to sirf cost lelo
Times m express hota hai
Inventory turnover ratio
Gross profit expresses as a percentage of revenue from operations.
Direct exp if not given is said to be nil
Inventory turnover ratio
Sale of goods for 20000 cost-16000-illus 77
Purpose of trade receivable ratio -calculate no of days for which sales are tied up , not actual value- provision
not deducted
Debt collection period or average collection period - trade receivable ratio
Trade payable ratio- average payment period or average age payables or creditors velocity
Purchase return agr de rkha h toh wo total Purchase return hai aur uski cash ya credit Purchase then net m
hogi
Gross sales - sale return = revenue from op( net sales)
Book value of fixed asset is taken
Cost of Revenue from operation = cost of goods sold
Operating expenses and operation cost mei diff hai
Operating profit and non operating profit milke revenue from op. Bnate h
Non operating assets-exclude from capital employed,it's income excluded from profit
Capital employed mei fictious assets
Goodwill
Non trade investment
if non trade investment is not a part of Capital employed then while calculating roi, income from it will also be
not evaluated
Operating expenses include office expenses, administrative expenses, selling
expenses, distribution expenses, depreciation and employee benefit expenses etc.
