Ratio analysis involves methods of calculating and interpreting financial
ratios to analyze and monitor the firms performance. The basic inputs to ratio
analysis are the firms income statement and balance sheet.
Ratio analysis of a firms f
I. Revaluation - Francis' Books
a. Francis, Capital
Allowance for Doubtful Accounts
b. Landscaping Supplies
c. Francis, Capital
AD - Furniture & Equipment
II. Closing of Books - Francis' Books
Price per share
1/5 Treasury Shares
Decrease by P80,000
Treasury shares sold
price per share
Less: Amount at par (1000x16)
A deferred annuity is an annuity wherein the first
payment does not coincide with the first interest
period. The length of time for which there are no
payments is called the period of deferment. The first
payment is made one period after
ANNUITY DUE, DEFERRED ANNUITY, VALUE OF ANNUITY ON ANY DATE
1. Jenny deposits P4000 at the beginning of every quarter at 8% compounded quarterly. How much
will she have in 6 years?
2. Six years from now, Ali will need P100,000. How much must he
The cash budget, or cash forecast, is a statement of the firms planned inflows
and outflows of cash. It is used by the firm to estimate its short-term cash requirements,
with particular attention being paid to planning for surplus cash and
1. What are 3 forms of organization?
A sole proprietorship is a business owned by a single individual. The
owner maintains title to the assets and is personally responsible, generally without
limitations, for the debts incurred. The pr
1. Study Financial Statement.
Summary report that shows how a firm has used the funds entrusted to it
by its stokeholders or shareholders.
2. What are the classifications of Financial Statement? Define and analyze the debit
and credit of the accounts.
If a loan (debt) is repaid on installments (usually in
equal amount), then the loan is said to be repaid by
Amortization a debt-repayment scheme wherein the
original amount borrowed is repaid by making equal