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Topic: Business
Number of pages / Number of words: 13 / 3582
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For this purpose the Financial statements at the beginning and at the end of a year are used.

(v) Cash Flow Statement:

Cash Flow statement shows the sources of cash , the uses of cash and the change in cash position from one period to another.

(vi) Ratio Analysis:

Ratio analysis makes use of financial ratios for financial analysis...


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Financial ratios are relationships between two financial variables appearing in financial statements.

RATIO ANALYSIS

According to J. Batty, “ The term accounting ratios is used to describe significant relationships which exist between figures shown on a balance sheet, in a profit and loss account, in a budgetary control system or in any other part of the accounting organization...


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