Financial Statement Analysis and Ratios
333 resources created by 268 users
This Financial Statement Analysis and Ratios page on GoConqr gathers community-made quizzes, mind maps, flashcards and notes, from the role of financial statement analysis to liquidity, profitability, efficiency and gearing ratios. It's built for university students and professional candidates, school students, and teachers after ready-made material, all practising how to calculate and interpret ratios. There are over 320 resources here, including more than 20 quizzes, over 130 mind maps and over 140 flashcard decks. Pick a ratio family, then try a quiz to find your gaps.
Top Financial Statement Analysis and Ratios resources
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76 questionsFinancial Statement Analysis- An Introduction Which of the following is least likely to be considered a role of financial statement analysis?
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8 questionsAccounting - Ratio Analysis Which of the following are Liquidity ratio's
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10 cardsChapter 4 Accounting analysis page 168-174 What are reasons for distortions in liabilities?
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Mind map Topic 2 - Accounting Analysis
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60 questionsAccounting Exam
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9 questionsP8 L4: Analysing and Interpreting financial statements
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Mind map Financial Statement analysis
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53 questionsFINC 300: Midterm Review Quiz If a firm sold some inventory on credit, its current ratio would probably not change much, but its quick ra...
Quizzes
See all 25 quizzes-
76 questionsFinancial Statement Analysis- An Introduction Which of the following is least likely to be considered a role of financial statement analysis?
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8 questionsAccounting - Ratio Analysis Which of the following are Liquidity ratio's
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60 questionsAccounting Exam
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9 questionsP8 L4: Analysing and Interpreting financial statements
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53 questionsFINC 300: Midterm Review Quiz If a firm sold some inventory on credit, its current ratio would probably not change much, but its quick ra...
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25 questionsAccounting Exam The percent of fixed assets to total assets is an example of
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18 questionsExam Revie: Accounting Analysis
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17 questionsRatio Analysis Quiz Inventory Holding Period
Mind maps
See all 139 mind mapsFlashcards
See all 144 flashcards-
10 cardsChapter 4 Accounting analysis page 168-174 What are reasons for distortions in liabilities?
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75 cardsEquations Gross Profit Margin
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51 cardsMAC3702 Categorise resources into 7 items
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99 cardsChapter 3 Accounting Analysis tables for standard accounts What is standard income statement account (SISA) for R&D?
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54 cardsAccounting What is NOPM?
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39 cardsaccounting - module 2 - unit 4 What are the profitability ratios?
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39 cardsRatio analysis How can we use ROCE analysis? - component 1 and 2
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26 cardsChapter 11: Analysis and interpretation
Flowcharts
Notes
See all 20 notes-
Ratios Liquidity/Solvency & Operational 1. Financial Statement Ratio Analysis: 2. 4 major purposes/types of measures being analyzed are: 1) Operational Activity&nb...
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Accouting Exam Prep Notes Working Capital:Current Assets - Current LiabilitiesGood Position if: The number is positive. Indicates if there is cash to pay short term debts. Current Ratio: Current Assets Current LiabilitiesGood...
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Ratio Analysis - created from Mind Map Financial Statements Values published are absolute figures Difficult to compare different sized businesses Need to compare Info from a ratio on its own is v.limited Past Periods Similar businesses Objectives/targets T...
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Financial Accounting Exam Review Review : Current and non current assets, examining Review : Current and non current assets, examining Accounts Payable Bank Overdraft CasH Premises Revenue Cost of Sales: Opening Inventory Pur...
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Accounting Ratios - created from Mind Map Profitability/Perfromance RatiosRelation b/w Ratios : net profit margin X asset turnover = ROCE Position/Liquidity Ratios Long Term Financial Position
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EFFICIENCY RATIOS - created from Mind Map INVENTORY TURNOVER=COST OF SALES/AVG INVENTORY INVENTORY DAYS=AVG INVENTORY/ANNUAL COST OF SALES*365 TRADE RECEIVABLE DAYS = AVG TRADE RECEIVABLE/ANNUAL CREDIT SALES*365n exam questions you may have to assume that: (i...
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Financial Statement Analysis Financial Statement Analysis What is Financial Statement Analysis? Looking at quantitative data from: income statement balance sheet cash flow statement Why do we do it? investing opportunities loani...
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LIQUIDITY RATIOS - created from Mind Map CURRENT RATIO= CURRENT ASSET/CURRENT LIABILITIES QUICK RATIO=CURRENT ASSET - INVENTORY/CURRENT LIABILITIES If the current ratio falls below 1 this may indicate problems in meeting obligations as they fall due. BUT In ...
Topics in Financial Statement Analysis and Ratios
More Accounting and auditing topics
About Financial Statement Analysis and Ratios
GoConqr OriginalWhat this page covers
The resources here all deal with reading company accounts. Some stay with the big picture, such as the mind map Framework for business analysis using Financial statements and the quiz Financial Statement Analysis- An Introduction, which asks what counts as a role of financial statement analysis. Others go straight to the ratios: liquidity, profitability, efficiency, gearing and shareholder measures.
Where to start
Begin with the overview material, then move to the formulas.
- Open the quiz Financial Statement Analysis- An Introduction to check you know what the analysis is for.
- Skim the mind maps Ratios and Liquidity Ratios. The liquidity map sets out the current ratio as current assets over current liabilities, plus the quick ratio and day sales outstanding.
- Use the profitability ratios mind map for ROCE, profit margins and asset turnover.
- Look at Corporate Ratio Values for earnings per share, dividend cover and retained earnings.
Going deeper into accounting analysis
The mind map Topic 2 - Accounting Analysis covers income statement analysis, earnings management and revenue recognition. The flashcard deck on accounting analysis, pages 168 to 174 of chapter 4, asks about distortions in liabilities and when an obligation is in doubt. There is also a mind map on the limitations of ratio analysis, which is useful once the calculations feel comfortable. For a worked case, try Kerry Group Financial Statement Analysis.
Using quizzes and maps together
Read a map first, then test yourself. The quiz Accounting - Ratio Analysis asks how many investment, efficiency, profit and liquidity ratios there are, which is a quick way to see whether your map is complete. The Ratios flashcard deck drills gross margin, operating margin, net margin, current ratio and acid test ratio. The exam prep notes recap working capital and the current ratio. Some resources mention A-level Business, GCSE Business and IB Business Management, so school students can find familiar territory too.
Where it fits
This unit sits in the Financial Reporting and Analysis strand of Accounting and auditing. Choose one ratio family today, try a quiz on it, and see what you still need to review.
Frequently asked questions
Which resource should I open first?
Try the quiz Financial Statement Analysis- An Introduction. It asks about the role of financial statement analysis, so it shows whether the basics are in place. After that, the Ratios mind map gives a quick overview of the main ratio families before you move on to formulas.
What do the ratio mind maps cover?
They cover liquidity, profitability, efficiency, gearing and shareholder measures. For example, the Liquidity Ratios map gives the current ratio and quick ratio, while the profitability map includes ROCE, profit margins and asset turnover. There are also maps on mark-up ratios and the limitations of ratio analysis.
Are the resources free to use?
Yes. Every resource listed here is free to open, study and take, with no account needed. They were made by GoConqr users, not by GoConqr itself, so styles and depth vary. Browse a few on the same ratio to find the layout that suits you.
Which levels and exams do these suit?
The mix is about half university-level and half secondary, with a small share for professional candidates. Some resources mention A-level Business, GCSE Business, IB Business Management and A-level Business Studies. University students and professional candidates will find accounting analysis material too.
Is there anything on earnings and accounting quality?
Yes. The mind map Topic 2 - Accounting Analysis covers income statement analysis, earnings management and revenue recognition. A flashcard deck on chapter 4 asks about distortions in liabilities and doubtful obligations. These suit students who want to go beyond calculating ratios.
What if I can't find what I need?
Look at the neighbouring ratio families first, since many resources overlap, for example liquidity and efficiency. If a gap remains, a free account lets you save quiz scores and make your own quizzes, mind maps, flashcards and notes for that topic.