Shareholders Government Customers Employees Suppliers Investors Management Trade Unions

1. Finance and Accounts 2
Nermin Sefic

2. Finance & Accounts 2

3. Assets

4. Fixed Assets
 Freehold
 Leasehold
 Goodwill

5. Liabilities

6. Purpose

7. Stakeholder Information
 Shareholders
 Government
 Customers
 Employees
 Suppliers
 Investors
 Management
 Trade Unions

8. Ratio Analysis

9. Profitability Ratios
 Gross Profit Margin
 Net Profit Margin
 Retained Profit Margin
 Profit Mark Up
 ROCE

10. Liquidity Ratios
 Working Capital
 Current Ratio
 Acid Test ratio

11. Investment Ratios
 Gearing Ratio
 Earnings per Share
 Dividend per Share
 Dividend Yield
 Dividend Cover
 Price/Earnings Ratio