4. Provision for Tax CurrentLiability Short-term Provision Outstanding Other Current 5. Salaries CurrentLiability Liabilites Preliminary Subtracted from 6. Expenses Shareholders' Fund securit premium under Reserve and Surplus. 7. AuthorisedCapital Shareholder's Fund ShareCapital 8. Debenture Long-term Borrowings 9. Sinking Fund Shareholder's Fund Reserve and Surplus 10. Provision for Non-Current Long-term provision Provident Fund Liabilities 11. Security Premium Shareholders' fund Reserve and Surplus 12. Creditors CurrentLiabilities Trade Payable head S. No. Items MajorHeading Subheading Patents and Trade 1. Marks Non-Current Assets Intangible Assets 2. BillsReceivables & Current Assets Trade Receivable Debtors 3. Prepaid Expesnes Current Assets Other Current Assets 4. Advances Recoverable Current Assets Short-term Loans and in Cash Advances 5. Goodwill Non-Current Assets Intangible Assets 6. Loose Tools Current Assets Inventories 7. Bank/CashBalance Current Assets Cash & Cash Equivalents Non-Current 8. Investments Non-Current Assets Investment 9. progress Current Assets Inventories Non-Current 10. Govt. Securities Non Current Assets Investment Financial Statement Analysis In the words of Finney and miller 'Financial Analysis consists in Meaning separating facts according to some definite plan arranging them in groups according to certain circumstancesandthenpresentingthemina convenientandeasilyreadableandunderstandable form.' Objectives/Need To measure the profitability of the business To measure the financial strength of the business To make comparative study within the firm and with other forms To judge the effciency of Management To provide useful information to the Management To find out the capability of payment of interest, dividend etc. To find out the trend of the business
4. Provision for Tax CurrentLiability Provision 5. Outstanding Salaries CurrentLiability Other Current Liabilites 6. Preliminary Expenses Shareholders' Fund Subtracted from securit premium under Reserve and Surplus. 7. AuthorisedCapital Shareholder's Fund ShareCapital 8. Debenture Borrowings 9. Sinking Fund Shareholder's Fund Reserve and Surplus 10. Provision for provision Provident Fund Liabilities 11. Security Premium Shareholders' fund Reserve and Surplus 12. Creditors CurrentLiabilities Trade Payable head S. No. Items MajorHeading Subheading 1. Patents and Trade Marks Assets Intangible Assets 2. BillsReceivables & Current Assets Trade Receivable Debtors 3. Prepaid Expesnes Current Assets Other Current Assets 4. Advances Recoverable Current Assets Loans and in Cash Advances 5. Goodwill Assets Intangible Assets 6. Loose Tools Current Assets Inventories 7. Bank/CashBalance Current Assets Cash & Cash Equivalents 8. Investments Assets Investment 9. progress Current Assets Inventories 10. Govt. Securities Non Current Assets Investment Financial Statement Analysis Meaning In the words of Finney and miller 'Financial Analysis consists in separating facts according to some definite plan arranging them in groups according to certain circumstancesandthenpresentingthemina convenientandeasilyreadableandunderstandable form.' Objectives/Need To measure the profitability of the business To measure the financial strength of the business To make comparative study within the firm and with other forms To judge the effciency of Management To provide useful information to the Management To find out the capability of payment of interest, dividend etc. To find out the trend of the business Long-term Non-Current Long-term Short-term Short-term Non-Current Non-Current Non-Current Non-Current Non-Current
12%20Accountancy%20Study%20Mat.docx