Financial Accounting

Chapter 15

Financial Statement Analysis

LEARNING OBJECTIVES

After studying this chapter, you will be able to understand

1. Meaning Of Financial Statement Analysis

2. Types Of Financial Statement Analysis

3. Process Of Financial Analysis

4. Purposes And Significance Of Financial Analysis

5. Tools Of Financial Analysis

6. Comparative Financial Statements

   1. Comparative Balance Sheets
   2. Comparative Income Statements

7. Common Size Statements

8. Trend Percentage – Features, Method Of Analysis And Limitations

9. Users Of Financial Statements

10. Limitations Of Financial Statement Analysis

11. Financial Statements Of A Company – Types And Formats

INTRODUCTION

 

As already said, the end product of the accounting process is the preparation of Financial Statements, viz., Profit and ...