Financial Ratios U.S. GAAP Codification IFRS International Standards U.S. Tax Code Accounting Ratios for Financial Statement Analysis U.S. GAAP Codification, U.S. Tax Code by Section, Securities Law Library Financial Accounting, Intermediate Accounting, Advanced Accounting ASC Accounting Standards, IFRS International Standards Liquidity Analysis Ratios Current Ratio Current Assets Current Ratio = ------------------------ Current Liabilities Quick Ratio Quick Assets Quick Ratio = ---------------------- Current Liabilities Quick Assets = Current Assets - Inventories Net Working Capital Ratio Net Working Capital Net Working Capital Ratio = -------------------------- Total Assets Net Working Capital = Current Assets - Current Liabilities Profitability Analysis Ratios Return on Assets (ROA) Net Income Return on Assets (ROA) = ---------------------------------- Average Total Assets Average Total Assets = (Beginning Total Assets + Ending Total Assets) / 2 Return on Equity (ROE) Net Income Return on Equity (ROE) = -------------------------------------------- Average Stockholders Equity Average Stockholders Equity = (Beginning Stockholders Equity + Ending Stockholders Equity) / 2 Return on Common Equity (ROCE) Net Income Return on Common Equity = -------------------------------------------- Average Common Stockholders Equity Average Common Stockholders Equity = (Beginning Common Stockholders Equity + Ending Common Stockholders Equity) / 2 Profit Margin Net Income Profit Margin = ----------------- Sales Earnings Per Share (EPS) Net Income Earnings Per Share = --------------------------------------------- Number of Common Shares Outstanding Activity Analysis Ratios Assets Turnover Ratio Sales Assets Turnover Ratio = ---------------------------- Average Total Assets Average Total Assets = (Beginning Total Assets + Ending Total Assets) / 2 Accounts Receivable Turnover Ratio Sales Accounts Receivable Turnover Ratio = ----------------------------------- Average Accounts Receivable Average Accounts Receivable = (Beginning Accounts Receivable + Ending Accounts Receivable) / 2 Inventory Turnover Ratio Cost of Goods Sold Inventory Turnover Ratio = --------------------------- Average Inventories Average Inventories = (Beginning Inventories + Ending Inventories) / 2 Capital Structure Analysis Ratios Debt to Equity Ratio Total Liabilities Debt to Equity Ratio = ---------------------------------- Total Stockholders Equity Interest Coverage Ratio Income Before Interest and Income Tax Expenses Interest Coverage Ratio = ------------------------------------------------------- Interest Expense Income Before Interest and Income Tax Expenses = Income Before Income Taxes + Interest Expense Capital Market Analysis Ratios Price Earnings (PE) Ratio Market Price of Common Stock Per Share Price Earnings Ratio = ------------------------------------------------------ Earnings Per Share Market to Book Ratio Market Price of Common Stock Per Share Market to Book Ratio = ------------------------------------------------------- Book Value of Equity Per Common Share Book Value of Equity Per Common Share = Book Value of Equity for Common Stock / Number of Common Shares Dividend Yield Annual Dividends Per Common Share Dividend Yield = ------------------------------------------------ Market Price of Common Stock Per Share Book Value of Equity Per Common Share = Book Value of Equity for Common Stock / Number of Common Shares Dividend Payout Ratio Cash Dividends Dividend Payout Ratio = -------------------- Net Income ROA = Profit Margin X Assets Turnover Ratio ROA = Profit Margin X Assets Turnover Ratio Net Income Net Income Sales ROA = ------------------------ = -------------- X ------------------------ Average Total Assets Sales Average Total Assets Profit Margin = Net Income / Sales Assets Turnover Ratio = Sales / Averages Total Assets 50 Questions on Accounting Journal Entries 2012 Edition for iPhone and iPad Create your own eBooks from iPhone and iPad (for iBooks and Kindle) U.S. GAAP by Topic International Financial Reporting Standards (IFRS) Accounting Topics Inventory Valuation Methods Depreciation Methods Revenue Recognition Principle Accrual Basis vs. Cash Basis Accounting Basics of Journal Entries Ratios for Financial Statement Analysis Overview of Financial Statements Accounting Topics Generally Accepted Accounting Principles, GAAP Notes Receivable, Imputation of Interest Accounting for Inventories Inventory Valuation Methods: FIFO, LIFO Inventory Valuation: Lower of Cost or Market Depreciation Methods: Straight line method, Double-declining balance method Investments in Debt and Equity Securities Investments: Equity Method Derivatives and Hedging, Fair Value Hedge, Cash Flow Hedge, Foreign Currency Hedge Property, Plant and Equipment Capitalization of Interest Costs Accounting for Leases: Operating Lease, Capital Lease Impairment of Assets Intangible Assets Goodwill Impairment of Goodwill Contingent Liabilities Accounting for Bonds Payable Accounting for Pension and Other Postretirement Benefits Treasury Stock Dividend, Stock Dividend, Stock Split Revenue Recognition, Multiple-Element Revenue Arrangements Share-based Payment, Stock Compensation Income Statement Comprehensive Income Earnings per Share: Basic EPS, Diluted EPS Statement of Financial Position, Balance Sheet Statement of Cash Flows: Operating Activities, Investing Activities, Financing Activities Financial Statement Analysis, Financial Ratios Securities and Exchange Commission (SEC) Forms Present Value, Future Value Codification Topics at the 100 Level Topic 105: Generally Accepted Accounting Principles Codification Topics at the 200 Level Topic 205: Presentation of Financial Statements Topic 210: Balance Sheet Topic 215: Statement of Shareholder Equity Topic 220: Comprehensive Income Topic 225: Income Statement Topic 230: Statement of Cash Flows Topic 235: Notes to Financial Statements Topic 250: Accounting Changes and Error Corrections Topic 255: Changing Prices Topic 260: Earnings per Share Topic 270: Interim Reporting Topic 272: Limited Liability Entities Topic 274: Personal Financial Statements Topic 275: Risks and Uncertainties Topic 280: Segment Reporting Codification Topics at the 300 Level Topic 305: Cash and Cash Equivalents Topic 310: Receivables Topic 320: Investments-Debt and Equity Securities Topic 320-10-35: Transfers of Securities: Between Categories Topic 323: Investments-Equity Method and Joint Ventures Topic 325: Investments-Other Topic 330: Inventory Topic 340: Other Assets and Deferred Costs Topic 350: Intangibles-Goodwill and Other Topic 360: Property, Plant, and Equipment Codification Topics at the 400 Level Topic 405: Liabilities Topic 410: Asset Retirement and Environmental Obligations Topic 420: Exit or Disposal Cost Obligations Topic 430: Deferred Revenue Topic 440: Commitments Topic 450: Contingencies Topic 460: Guarantees Topic 470: Debt Topic 480: Distinguishing Liabilities from Equity U.S. GAAP Codification of Accounting Standards Accounting Standards Codification, ASC, Overview ASC Codification 100: General Principles ASC Codification 200: Presentation ASC Codification 300: Assets ASC Codification 400: Liabilities ASC Codification 500: Equity ASC Codification 600: Revenue ASC Codification 700: Expenses ASC Codification 800: Broad Transactions ASC Codification 900: Industry Copyright © CPAClass.TM All Rights Reserved.
Posted on: Mon, 24 Nov 2014 08:56:54 +0000
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