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Notes:

Equation A=L+OE(Capital +Profit -Drawing)

Accounting Ratios:

Profitability

-GPM

-NPM

-Mark-Up

-ROCE

Liquidity

-QR

-CR

Efficiency

-Inventory turnover (times)

-Trade payable turnover (days)

-Trade receivable turnover (days)

Prepayments & Accruals

Control Account

-TRC [Debit](+)(balanced b/d) [Credit](-)(balanced c/d)

-TPC [Debit](-)(balanced c/d) [Credit](+)(balanced b/d)

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