AKUNTANSI USAHA bab 9
ACCOUNTING
FINANCIAL REPORT ANALYSIS
THE AIM:
After conducting the financial report, the
company should know how well and how
effective, efficient company’s performance in
certain period of time. Moreover, the decision
of the stockholders will be more accurate if it
is based on the financial report analysis.
It is done by analyzing the financial report.
Some financial ratios are counted as base of
financial report analysis.
FINANCIAL REPORT ANALYSIS
RATIOS:
Liquidity/Current Ratio
Solvability/Debt Equity Ratio
Rentability Ratios:
Return On Assets (ROA)
Return On Equity (ROE)
The result must be compared with the average ratio of
other companies in the industry.
Liquidity/Current Ratio
Liquidity/current ratio is conducted to know how well
the company can fulfill their short-term debt.
It is calculated by comparing the current assets with
the short-term debt multiplied by 100%.
Current Assets x 100%
Short-term debt
The higher the result, the better company’s performance
will be. The company can guarantee that they will
fulfill their short-term debt.
Solvability/Debt Equity Ratio
Solvability/Debt Equity Ratio is conducted to know
how well the company can fulfill their all their debt,
even the company is going to bankrupt.
It is calculated by comparing the total debts with the
total assets multiplied by 100%.
Total Debts x 100%
Total Assets
The smaller the result, the better company’s
performance will be. The company can guarantee that
they will fulfill all their debt.
Rentability Ratio
Rentability Ratio is conducted to know how well the company’s
performance to produce the profit sales.
Rentability ratio has two kinds of ratio:
Return on Assets (ROA). It is calculated by comparing the profit
sales with the total assets multiplied by 100%.
Profit Sales x 100%
Total Assets
Return on Equity (ROE). It is calculated by comparing the profit
sales with the total equity multiplied by 100%.
Profit Sales x 100%
Total Equity
The higher the result, the better company’s performance to produce profit
sales.
FINANCIAL REPORT ANALYSIS
THE AIM:
After conducting the financial report, the
company should know how well and how
effective, efficient company’s performance in
certain period of time. Moreover, the decision
of the stockholders will be more accurate if it
is based on the financial report analysis.
It is done by analyzing the financial report.
Some financial ratios are counted as base of
financial report analysis.
FINANCIAL REPORT ANALYSIS
RATIOS:
Liquidity/Current Ratio
Solvability/Debt Equity Ratio
Rentability Ratios:
Return On Assets (ROA)
Return On Equity (ROE)
The result must be compared with the average ratio of
other companies in the industry.
Liquidity/Current Ratio
Liquidity/current ratio is conducted to know how well
the company can fulfill their short-term debt.
It is calculated by comparing the current assets with
the short-term debt multiplied by 100%.
Current Assets x 100%
Short-term debt
The higher the result, the better company’s performance
will be. The company can guarantee that they will
fulfill their short-term debt.
Solvability/Debt Equity Ratio
Solvability/Debt Equity Ratio is conducted to know
how well the company can fulfill their all their debt,
even the company is going to bankrupt.
It is calculated by comparing the total debts with the
total assets multiplied by 100%.
Total Debts x 100%
Total Assets
The smaller the result, the better company’s
performance will be. The company can guarantee that
they will fulfill all their debt.
Rentability Ratio
Rentability Ratio is conducted to know how well the company’s
performance to produce the profit sales.
Rentability ratio has two kinds of ratio:
Return on Assets (ROA). It is calculated by comparing the profit
sales with the total assets multiplied by 100%.
Profit Sales x 100%
Total Assets
Return on Equity (ROE). It is calculated by comparing the profit
sales with the total equity multiplied by 100%.
Profit Sales x 100%
Total Equity
The higher the result, the better company’s performance to produce profit
sales.