This document discusses various types of accounting ratios used to analyze financial statements. It defines ratios for profitability, liquidity, stability, and turnover. Specific ratios covered include gross profit ratio, net profit ratio, return on capital employed, return on shareholders' funds, return on equity shareholders' funds, return on total assets, and earnings per share. Current, quick, and super quick ratios are defined as liquidity ratios. The document notes that accounting ratios simplify financial statements, facilitate comparisons, and help with planning, but also have limitations when used alone without a comparative study.