Flashcards
Interpretation of Accounts Formulas
Cards in this deck (17)
- 1Return on Capital EmployedNet Profit + Debenture Interest
Capital Employed - 2Return on Equity FundsNet Profit - Preference Dividends
Ordinary Share Capital + Reserves - 3Stock TurnoverCost of Sales
Average Stock - 4Average StockOpening Stock + Closing Stock
2 - 5Period of Credit given to DebtorsDebtors x 365/12
Credit Sales - 6Period of Credit Received from CreditorsCreditors x 12/365
Credit Purchases - 7Gearing %Preference Share Capital + Debentures
Capital Employed - 8Interest CoverNet Profit + Interest
Interest - 9Current RatioCA : CL
1:1 - 10Acid Test Quick Ratio Liquid Asset RatioCA - Stock : CL
1:1 - 11Dividend Per Share DPSOrdinary Dividends
No. of Ordinary Shares - 12Dividend YieldDPS
MPS - 13Earnings Per Share EPSNet Profit - Preference Dividends
No. of Ordinary Shares - 14Price Earnings RatioMPS
EPS - 15Period to RecoverMPS
EPS (earnings) /DPS (payout) - 16Net Profit %Net Profit
Sales - 17Dividend Payout %DPS
EPS
Information
- Description
- Leaving Certificate Accounting Flashcards on Interpretation of Accounts Formulas, created by ciara.downes on 24/01/2015.
- Created by
- ciara.downes
- Views
- 63
- Tags
- Rating