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Gross Profit Net Profit/ EBIT: Return On Capital Employes
Gross Profit Net Profit/ EBIT: Return On Capital Employes
Gross Profit Net Profit/ EBIT: Return On Capital Employes
1 Propritors funds Equity capital + Preference capital + Reserve & Surplus - Losses
2 Capital employoed Fixed Assets + Current Assets OR (Fixed Assets + Net Current Assets)
3 Operating Cost Cost of Goods Sold + Adm exp + Selling exp + Distritution Exp + Financial Exp
4 Equity Paid up equity cap + Irredeemable pref shares + Pref cap redeemable after 12 years + re
Debt Long term debt + Debenture + Pref shares redeemable with 12 years
5
Total Capitalisation long term debt + Eequity cap + pref Cap + Reserve & Surplus
6 Net cash flow Net Profit+Depriciation+Good will written off
7 Net working capital current asset - current liability
8 Equity capital employed Paid up capital + Retained earnings
9
Current Ratio Marking Profitability
Current Ratio Earning Per
1
CA/CL Share
Cash +Debtors+Stock+Prepaid Exp Earning Price
2
BOD+Creditors+Bills Payable+Other Ratio
Quick Ratio// Acidic Ratio Dividend Yield
3
Liquid Asset/Liquid Liability Ratio
CA-Stock-Prepaid Expenses Dividend
4
Current Liability Payout Ratio
Absolute Liquidity Ratio
Cash + Marketable Securities + Debtors
Quick Securities
Profitabilitiy Ratios
Return on Equity Capital
Net Profit - Preferences Dividend * 100
Paid up Value of Equity
Return on Propritors Funds
Net Ratio * 100
Proprietor's Fund
Return on Capital Employed
Net Profit * 100
Total Assets ( Fix assets + Current Assets)
Trading Account
To Op. Stock By Sales
To purchases Less Return Inwards
Less Return Outward By
To Trade Exp. By
To Wages By
Add. Wages Outstanding By
To Freight (Railway/ Air) By
To Carriage Inward By
To Dock Dues , Clearing charges By
To Customs duty, Octroi By
To Royalty
To Gross Profit ( Balancing Fig.) By Closing stock
transferred to P&L NotGross Loss if Debit side is hegher
what is the entry for Bad Debt Recovered
Credit