SEM-1st

Cash Flow Overview Cash Flow (CF) represents the increase or decrease in the amount of money a business, institution, or […]

Purpose of the Cash Flow Statement A Cash Flow Statement shows how cash and cash equivalents enter and leave a

Overview A Fund Flow Statement tracks the movement of funds (i.e., working capital) in a business between two balance sheet

Overview A Schedule of Changes in Working Capital tracks the net increase or decrease in a company’s working capital between

Nature, Scope, and Definition of Working Capital Definition of Working Capital: Working capital is the difference between a company’s current

Funds flow analysis examines the changes in a company’s financial position between two balance sheet dates. It helps in understanding

Comparative Balance Sheet and Trend Analysis Overview Comparative Balance Sheet Analysis and Trend Analysis are essential tools used to evaluate the financial performance

Capitalization ratios provide insights into how a company finances its operations and growth, specifically the extent to which it uses

Common size statements – are not financial ratios but a way of presenting financial statements to make them more suitable

Liquidity ratios assess a firm’s ability to meet its short-term obligations. These ratios compare current assets and current liabilities, revealing