Vertical Analysis is a tool of financial statement analysis which reports each amount of the three categories of accounts that are assets, liabilities and equities as the percentage of total amount that is in a proportionate way. Copy the link given below and paste it in new browser window to get more information on Vertical Analysis:- http://www.transtutors.com/homework-help/accounting/financial-statement-analysis-vertical-analysis/
Horizontal analysis is also known as Trend Analysis refers to studying the behavior of individual financial statement items over several accounting periods. The Vertical Analysis concentrates on the relationships between various financial items on a financial statement. Copy the link given below and paste it in new browser window to get more information on Horizontal and Vertical Analysis:- http://www.transtutors.com/homework-help/accounting/horizontal-and-vertical-analysis.aspx
Introduction to management accounting and Financial Statement AnalysisLAKSHMI V
Meaning – Definition – Objectives – Nature and Scope of Management Accounting – Role of Management Accountant – Relationship between Financial Accounting and Management Accounting, Relationship between Cost Accounting and Management Accounting Analysis of financial statements – comparative statements, comparative income statement, comparative Balance sheet – common size statements – Common size income statement, common size balance sheet – Trend percentages. Reporting to management – management decision and analysis
This presentation provides an overview of the goals and expected results of financial analysis. Typical ratios, financial account red flags and signs of financial shenanigans are listed as well.
Guidelines and uses of financial statement analysisTutors On Net
Computing ratios help in questioning
correctly about the company’s financial position, even though accurate answers may
be given, ratios form a mode in understanding company’s affairs
Financial ratios are created with the use of numerical values taken from financial statements to gain meaningful information about a company. The numbers found on a company’s financial statements – balance sheet, income statement, and cash flow statement – are used to perform quantitative analysis and assess a company’s liquidity, leverage, growth, margins, profitability, rates of return, valuation, and more.
Modes of Expression of Ratios:
Ratios may be expressed in any one or more of the following ways:
(a) Proportion,
(b) Rate or times
(c) Percentage.
Advantages of Ratio Analysis:
The information shown in financial statements does not signify anything individually because the facts shown are inter-related. Hence it is necessary to establish relationships between various items to reveal significant details and throw light on all notable financial and operational aspects. Ratio analysis caters to the needs of various parties interested in financial statements. The basic objective of ratio analysis is to help management in interpretation of financial statements to enable it to perform the managerial functions efficiently.
Limitations of Ratio Analysis:
Ratios are precious tools in the hands of management but the utility lies in the proper utilisation of ratios. Mishandling or misuse of ratios and using them without proper context may lead the management to a wrong direction. The financial analyst should be well versed in computing ratios and proper utilization of ratios. Like all techniques of control, ratio analysis also suffers from several ‘ifs and buts’ and for proper computation and utilization of ratios the analyst should be aware of the limitations of ratio analysis.
Uses and Users of Financial Ratio Analysis
Analysis of financial ratios serves two main purposes:
1. Track company performance
Determining individual financial ratios per period and tracking the change in their values over time is done to spot trends that may be developing in a company. For example, an increasing debt-to-asset ratio may indicate that a company is overburdened with debt and may eventually be facing default risk.
2. Make comparative judgments regarding company performance
Comparing financial ratios with that of major competitors is done to identify whether a company is performing better or worse than the industry average. For example, comparing the return on assets between companies helps an analyst or investor to determine which company is making the most efficient use of its assets.
Users of financial ratios include parties external and internal to the company:
External users: Financial analysts, retail investors, creditors, competitors, tax authorities, regulatory authorities, and industry observers
Internal users: Management team, employees, and owners
Common Size Income Statement and Balance Sheet | AccountingTransweb Global Inc
“An Income Statement or profit and loss account (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, operating statement, or statement of operations) is one of the financial statements of a company and shows the company’s revenues and expenses during a particular period.” (Helfert, Erich A. 2001). Copy the link given below and paste it in new browser window to get more information on Common Size Income Statement and Balance Statement:- http://www.transtutors.com/homework-help/accounting/common-size-income-statement-and-balance-sheet.aspx
Vertical Analysis is a tool of financial statement analysis which reports each amount of the three categories of accounts that are assets, liabilities and equities as the percentage of total amount that is in a proportionate way. Copy the link given below and paste it in new browser window to get more information on Vertical Analysis:- http://www.transtutors.com/homework-help/accounting/financial-statement-analysis-vertical-analysis/
Horizontal analysis is also known as Trend Analysis refers to studying the behavior of individual financial statement items over several accounting periods. The Vertical Analysis concentrates on the relationships between various financial items on a financial statement. Copy the link given below and paste it in new browser window to get more information on Horizontal and Vertical Analysis:- http://www.transtutors.com/homework-help/accounting/horizontal-and-vertical-analysis.aspx
Introduction to management accounting and Financial Statement AnalysisLAKSHMI V
Meaning – Definition – Objectives – Nature and Scope of Management Accounting – Role of Management Accountant – Relationship between Financial Accounting and Management Accounting, Relationship between Cost Accounting and Management Accounting Analysis of financial statements – comparative statements, comparative income statement, comparative Balance sheet – common size statements – Common size income statement, common size balance sheet – Trend percentages. Reporting to management – management decision and analysis
This presentation provides an overview of the goals and expected results of financial analysis. Typical ratios, financial account red flags and signs of financial shenanigans are listed as well.
Guidelines and uses of financial statement analysisTutors On Net
Computing ratios help in questioning
correctly about the company’s financial position, even though accurate answers may
be given, ratios form a mode in understanding company’s affairs
Financial ratios are created with the use of numerical values taken from financial statements to gain meaningful information about a company. The numbers found on a company’s financial statements – balance sheet, income statement, and cash flow statement – are used to perform quantitative analysis and assess a company’s liquidity, leverage, growth, margins, profitability, rates of return, valuation, and more.
Modes of Expression of Ratios:
Ratios may be expressed in any one or more of the following ways:
(a) Proportion,
(b) Rate or times
(c) Percentage.
Advantages of Ratio Analysis:
The information shown in financial statements does not signify anything individually because the facts shown are inter-related. Hence it is necessary to establish relationships between various items to reveal significant details and throw light on all notable financial and operational aspects. Ratio analysis caters to the needs of various parties interested in financial statements. The basic objective of ratio analysis is to help management in interpretation of financial statements to enable it to perform the managerial functions efficiently.
Limitations of Ratio Analysis:
Ratios are precious tools in the hands of management but the utility lies in the proper utilisation of ratios. Mishandling or misuse of ratios and using them without proper context may lead the management to a wrong direction. The financial analyst should be well versed in computing ratios and proper utilization of ratios. Like all techniques of control, ratio analysis also suffers from several ‘ifs and buts’ and for proper computation and utilization of ratios the analyst should be aware of the limitations of ratio analysis.
Uses and Users of Financial Ratio Analysis
Analysis of financial ratios serves two main purposes:
1. Track company performance
Determining individual financial ratios per period and tracking the change in their values over time is done to spot trends that may be developing in a company. For example, an increasing debt-to-asset ratio may indicate that a company is overburdened with debt and may eventually be facing default risk.
2. Make comparative judgments regarding company performance
Comparing financial ratios with that of major competitors is done to identify whether a company is performing better or worse than the industry average. For example, comparing the return on assets between companies helps an analyst or investor to determine which company is making the most efficient use of its assets.
Users of financial ratios include parties external and internal to the company:
External users: Financial analysts, retail investors, creditors, competitors, tax authorities, regulatory authorities, and industry observers
Internal users: Management team, employees, and owners
Common Size Income Statement and Balance Sheet | AccountingTransweb Global Inc
“An Income Statement or profit and loss account (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, operating statement, or statement of operations) is one of the financial statements of a company and shows the company’s revenues and expenses during a particular period.” (Helfert, Erich A. 2001). Copy the link given below and paste it in new browser window to get more information on Common Size Income Statement and Balance Statement:- http://www.transtutors.com/homework-help/accounting/common-size-income-statement-and-balance-sheet.aspx
An Organization Should Approach All Tasks With The Idea That They Can Be Accomplished In A Superior Fashion
An organization capability refers to the way systems and people in the organization work together to get things done. The way leaders foster shared mindsets, orchestrate talent, encourage speed of change, collaborate across boundaries, and learn and hold each other accountable define the company's culture and leadership edge.
The firm’s ability to manage people
to gain competitive advantage.
• focuses on internal processes and systems for meeting customer needs
• creates organization-specific competencies that provide competitive advantage since they are unique
• ensures that employee skills and efforts are directed toward achieving organizational goals and strategies
A document issued by a recognized agency, and dealing with design and safety requirements relating to a specific product.
EXAMPLES
The U.S. Occupational Safety and Health Administration (051-IA) and the American National Standards Institute (ANSI).
OSHA standards are generally legally binding for an employer,
while ANSI standards are generally of an advisory nature. set industry standards with input from industry representatives and consumers.
“ Value Chain Analysis (VCA) is a process where a firm identifies its primary and support activities that add to its final product and then analysis to reduce costs or increase differentiation.”
“ Value Chain represents the internal activities a firm engages in when transforming inputs into outputs.”
Organizational Appraisal is the process of monitoring an organization’s internal environment to identify strengths and weaknesses that may influence the firms ability to achieve GOALS. It include identifying strengths and weaknesses.
A document issued by a recognized agency, and dealing with design and safety requirements relating to a specific product.
EXAMPLES
The U.S. Occupational Safety and Health Administration (051-IA) and the American National Standards Institute (ANSI).
OSHA standards are generally legally binding for an employer,
while ANSI standards are generally of an advisory nature. set industry standards with input from industry representatives and consumers.
A measurement of the quality
of an organization's policies, products, programs, strategies, etc., and their comparison with standard measurements, or similar measurements of its peers.
how to sell pi coins on Bitmart crypto exchangeDOT TECH
Yes. Pi network coins can be exchanged but not on bitmart exchange. Because pi network is still in the enclosed mainnet. The only way pioneers are able to trade pi coins is by reselling the pi coins to pi verified merchants.
A verified merchant is someone who buys pi network coins and resell it to exchanges looking forward to hold till mainnet launch.
I will leave the telegram contact of my personal pi merchant to trade with.
@Pi_vendor_247
US Economic Outlook - Being Decided - M Capital Group August 2021.pdfpchutichetpong
The U.S. economy is continuing its impressive recovery from the COVID-19 pandemic and not slowing down despite re-occurring bumps. The U.S. savings rate reached its highest ever recorded level at 34% in April 2020 and Americans seem ready to spend. The sectors that had been hurt the most by the pandemic specifically reduced consumer spending, like retail, leisure, hospitality, and travel, are now experiencing massive growth in revenue and job openings.
Could this growth lead to a “Roaring Twenties”? As quickly as the U.S. economy contracted, experiencing a 9.1% drop in economic output relative to the business cycle in Q2 2020, the largest in recorded history, it has rebounded beyond expectations. This surprising growth seems to be fueled by the U.S. government’s aggressive fiscal and monetary policies, and an increase in consumer spending as mobility restrictions are lifted. Unemployment rates between June 2020 and June 2021 decreased by 5.2%, while the demand for labor is increasing, coupled with increasing wages to incentivize Americans to rejoin the labor force. Schools and businesses are expected to fully reopen soon. In parallel, vaccination rates across the country and the world continue to rise, with full vaccination rates of 50% and 14.8% respectively.
However, it is not completely smooth sailing from here. According to M Capital Group, the main risks that threaten the continued growth of the U.S. economy are inflation, unsettled trade relations, and another wave of Covid-19 mutations that could shut down the world again. Have we learned from the past year of COVID-19 and adapted our economy accordingly?
“In order for the U.S. economy to continue growing, whether there is another wave or not, the U.S. needs to focus on diversifying supply chains, supporting business investment, and maintaining consumer spending,” says Grace Feeley, a research analyst at M Capital Group.
While the economic indicators are positive, the risks are coming closer to manifesting and threatening such growth. The new variants spreading throughout the world, Delta, Lambda, and Gamma, are vaccine-resistant and muddy the predictions made about the economy and health of the country. These variants bring back the feeling of uncertainty that has wreaked havoc not only on the stock market but the mindset of people around the world. MCG provides unique insight on how to mitigate these risks to possibly ensure a bright economic future.
Poonawalla Fincorp and IndusInd Bank Introduce New Co-Branded Credit Cardnickysharmasucks
The unveiling of the IndusInd Bank Poonawalla Fincorp eLITE RuPay Platinum Credit Card marks a notable milestone in the Indian financial landscape, showcasing a successful partnership between two leading institutions, Poonawalla Fincorp and IndusInd Bank. This co-branded credit card not only offers users a plethora of benefits but also reflects a commitment to innovation and adaptation. With a focus on providing value-driven and customer-centric solutions, this launch represents more than just a new product—it signifies a step towards redefining the banking experience for millions. Promising convenience, rewards, and a touch of luxury in everyday financial transactions, this collaboration aims to cater to the evolving needs of customers and set new standards in the industry.
BYD SWOT Analysis and In-Depth Insights 2024.pptxmikemetalprod
Indepth analysis of the BYD 2024
BYD (Build Your Dreams) is a Chinese automaker and battery manufacturer that has snowballed over the past two decades to become a significant player in electric vehicles and global clean energy technology.
This SWOT analysis examines BYD's strengths, weaknesses, opportunities, and threats as it competes in the fast-changing automotive and energy storage industries.
Founded in 1995 and headquartered in Shenzhen, BYD started as a battery company before expanding into automobiles in the early 2000s.
Initially manufacturing gasoline-powered vehicles, BYD focused on plug-in hybrid and fully electric vehicles, leveraging its expertise in battery technology.
Today, BYD is the world’s largest electric vehicle manufacturer, delivering over 1.2 million electric cars globally. The company also produces electric buses, trucks, forklifts, and rail transit.
On the energy side, BYD is a major supplier of rechargeable batteries for cell phones, laptops, electric vehicles, and energy storage systems.
how to swap pi coins to foreign currency withdrawable.DOT TECH
As of my last update, Pi is still in the testing phase and is not tradable on any exchanges.
However, Pi Network has announced plans to launch its Testnet and Mainnet in the future, which may include listing Pi on exchanges.
The current method for selling pi coins involves exchanging them with a pi vendor who purchases pi coins for investment reasons.
If you want to sell your pi coins, reach out to a pi vendor and sell them to anyone looking to sell pi coins from any country around the globe.
Below is the contact information for my personal pi vendor.
Telegram: @Pi_vendor_247
Introduction to Indian Financial System ()Avanish Goel
The financial system of a country is an important tool for economic development of the country, as it helps in creation of wealth by linking savings with investments.
It facilitates the flow of funds form the households (savers) to business firms (investors) to aid in wealth creation and development of both the parties
what is the future of Pi Network currency.DOT TECH
The future of the Pi cryptocurrency is uncertain, and its success will depend on several factors. Pi is a relatively new cryptocurrency that aims to be user-friendly and accessible to a wide audience. Here are a few key considerations for its future:
Message: @Pi_vendor_247 on telegram if u want to sell PI COINS.
1. Mainnet Launch: As of my last knowledge update in January 2022, Pi was still in the testnet phase. Its success will depend on a successful transition to a mainnet, where actual transactions can take place.
2. User Adoption: Pi's success will be closely tied to user adoption. The more users who join the network and actively participate, the stronger the ecosystem can become.
3. Utility and Use Cases: For a cryptocurrency to thrive, it must offer utility and practical use cases. The Pi team has talked about various applications, including peer-to-peer transactions, smart contracts, and more. The development and implementation of these features will be essential.
4. Regulatory Environment: The regulatory environment for cryptocurrencies is evolving globally. How Pi navigates and complies with regulations in various jurisdictions will significantly impact its future.
5. Technology Development: The Pi network must continue to develop and improve its technology, security, and scalability to compete with established cryptocurrencies.
6. Community Engagement: The Pi community plays a critical role in its future. Engaged users can help build trust and grow the network.
7. Monetization and Sustainability: The Pi team's monetization strategy, such as fees, partnerships, or other revenue sources, will affect its long-term sustainability.
It's essential to approach Pi or any new cryptocurrency with caution and conduct due diligence. Cryptocurrency investments involve risks, and potential rewards can be uncertain. The success and future of Pi will depend on the collective efforts of its team, community, and the broader cryptocurrency market dynamics. It's advisable to stay updated on Pi's development and follow any updates from the official Pi Network website or announcements from the team.
What price will pi network be listed on exchangesDOT TECH
The rate at which pi will be listed is practically unknown. But due to speculations surrounding it the predicted rate is tends to be from 30$ — 50$.
So if you are interested in selling your pi network coins at a high rate tho. Or you can't wait till the mainnet launch in 2026. You can easily trade your pi coins with a merchant.
A merchant is someone who buys pi coins from miners and resell them to Investors looking forward to hold massive quantities till mainnet launch.
I will leave the telegram contact of my personal pi vendor to trade with.
@Pi_vendor_247
Currently pi network is not tradable on binance or any other exchange because we are still in the enclosed mainnet.
Right now the only way to sell pi coins is by trading with a verified merchant.
What is a pi merchant?
A pi merchant is someone verified by pi network team and allowed to barter pi coins for goods and services.
Since pi network is not doing any pre-sale The only way exchanges like binance/huobi or crypto whales can get pi is by buying from miners. And a merchant stands in between the exchanges and the miners.
I will leave the telegram contact of my personal pi merchant. I and my friends has traded more than 6000pi coins successfully
Tele-gram
@Pi_vendor_247
Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...Vighnesh Shashtri
In India, financial inclusion remains a critical challenge, with a significant portion of the population still unbanked. Non-Banking Financial Companies (NBFCs) have emerged as key players in bridging this gap by providing financial services to those often overlooked by traditional banking institutions. This article delves into how NBFCs are fostering financial inclusion and empowering the unbanked.
If you are looking for a pi coin investor. Then look no further because I have the right one he is a pi vendor (he buy and resell to whales in China). I met him on a crypto conference and ever since I and my friends have sold more than 10k pi coins to him And he bought all and still want more. I will drop his telegram handle below just send him a message.
@Pi_vendor_247
Exploring Abhay Bhutada’s Views After Poonawalla Fincorp’s Collaboration With...beulahfernandes8
The financial landscape in India has witnessed a significant development with the recent collaboration between Poonawalla Fincorp and IndusInd Bank.
The launch of the co-branded credit card, the IndusInd Bank Poonawalla Fincorp eLITE RuPay Platinum Credit Card, marks a major milestone for both entities.
This strategic move aims to redefine and elevate the banking experience for customers.
when will pi network coin be available on crypto exchange.DOT TECH
There is no set date for when Pi coins will enter the market.
However, the developers are working hard to get them released as soon as possible.
Once they are available, users will be able to exchange other cryptocurrencies for Pi coins on designated exchanges.
But for now the only way to sell your pi coins is through verified pi vendor.
Here is the telegram contact of my personal pi vendor
@Pi_vendor_247
1. Dr. Mohamed Kutty Kakkakunnan
Associate Professor
P.G. Dept. of Commerce
N A M College Kallikkandy
Kannur – Kerala - India
2. Analysis and Interpretation
• Financial statements provide valuable information to
different stakeholders
• Fail to provide adequate information for taking
decisions regarding several aspects by different users
of the accounting information
• To help different users of accounting information, the
financial statements are analyzed and interpreted
• Interpretation is the last stage in the accounting
process
3. Meaning and Definition
Analysis and interpretation of financial statements is
• “the process of identifying the financial strength and
weakness of the firm by properly establishing relationship
between the items of the balance sheet and the profit and
loss account and other operative data”.
• “Is the process of evaluating the relationship between
component parts of a financial statement to obtain a better
understanding of a firm’s position and performance” –
Metcalf
• “Financial statement analysis is largely a study of
relationship among the various financial factors in a
business as disclosed by a statement and a study of the
trend of these factors as shown in a series of statements”.
4. The term “financial statement analysis” includes both
- (1) ‘analysis’ and (2)‘interpretation’.
These two terms can be differentiated.
• ‘Analysis’ means ‘simplification of the financial data by
methodical classification of data given in the financial
statements’.
• ‘Interpretation’ means ‘explaining the meaning and
significance of the data to simplified”
• Both are interlinked and complementary to each other.
• Analysis is useless without interpretation and
interpretation is difficult without analysis
• Thus, the term financial statement analysis or financial
analysis covers both analysis and interpretation of
financial statements.
5. Objects of Analysis and Interpretation
Different users have different objectives or purposes
However, common objectives can be:-
1. To examine the earning capacity and efficiency of various
business activities with the help of income statement
2. To determine the performance efficiency and managerial
ability of the business
3. To determine the solvency and liquidity position of the
business with the help of balance sheet
4. To determine the profitability and future prospects of the
business
5. To determine the operational efficiency of similar firms
6. Procedure for Analysis and Interpretation (Steps)
1. Determine the objective
2. Study the financial data carefully
3. Collect additional information, if necessary
4. Arrange (present) the data
5. Analyze the data by using various
6. Interpret the data on the basis of the facts
disclosed in the analysis
7. Present the interpreted data in the form of reports
to appropriate authorities
8. Types of Financial Analysis
I. The information (materials) used for analysis
II. The method of operation followed for analysis or modus operandi of
analysis.
On the basis of materials used
a. External analysis and
b. Internal analysis
I-a. External Analysis
External parties, the only available material for analysis and interpretation
is the published financial statements and other available data. No
access to the internal records and information.
Analysis conducted on the basis of published financial statements done by
outsiders is known as external analysis.
Due to data constraints (limited availability) such analysis serves only
limited purposes.
I- b. Internal Analysis: Conducted by persons who have access to the
internal accounting records of a firm
• Conducted by management and employees of the organization and
government on the basis of statutory powers
9. II –a. Horizontal Analysis
• Analysis of financial data over a period of time
(5 /10 years etc).
• Comparison of financial data for several years
• Tries to examine what happened to the items
under study over the period
• Studies the trend of the items
• Data are arranged horizontally, thus, it is called
as horizontal analysis.
• Also known as ‘dynamic analysis and ‘trend
analysis’, because it studies the changes or
trend over the period under study
10. II – b. Vertical Analysis:
• Analysis made by analyzing the data contained in
the financial statements of a particular period
• Studies the quantitative relationship between
various items contained in a single statement or
items contained in different statements of a
single period
• Also known as ‘static analysis’
• Data are arranged vertically, thus, it is known as
vertical analysis
11. Tools and Techniques or Methods or Devices of Analysis
• Depending upon the purpose or objective of analysis
and data availability, different tools and techniques can
be used for analysis
Following are the important tools or techniques or
methods or devices used for financial analysis
– Comparative Statements
– Common-size Statements
– Trend Analysis
– Ratio Analysis
– Fund Flow Analysis
– Cash Flow Analysis
– Cost-volume Analysis
12. Comparative Statements:
• Statements which summaries and present related
accounting data for a number of years incorporating
there in the changes (absolute and relative or both) in
individual items of financial statements.
• Include comparative income statement, comparative
balance sheet, comparative statement showing total
assets, working capital etc.
Common-size Statements:
• Financial statements in which items reported are
converted into percentage to some common base.
• Income statement total sales
• Balance sheet, total assets or liabilities
13. Trend Analysis:
• Trend refers to the tendency
• Trend analysis refers to the review and appraisal of the
tendency in accounting variables (items in the financial
statements).
• Data over a period of time is taken and trend ratios are
calculated or trend lines are fitted with the help of graphs.
Ratio Analysis:
• Ratio shows the mathematical relationship between two
variables or items.
• Accounting ratio refers to the mathematical relationship
between two accounting variable.
• Analysis of financial statements through accounting ratios is
known as ratio analysis.
14. Fund Flow Analysis:
• Refers to the financial analysis by preparing fund
flow statement.
• Made to determine the changes in the working
capital position of the firm.
• Shows the sources of funds and application of funds
Cash Flow Analysis:
• Analysis conducted by preparing cash flow
statement.
• Conducted to determine the changes in the cash
position of the firm.
• shows the sources and application of cash.