ACCOUNTING

1. NET PROFIT MARGIN

2. RESPONSIBILITIES

2.1. AUDITORS

2.2. DIRECTORS

2.3. REGULATIONS

3. RATIO ANALYSIS

3.1. LIQUIDITY

3.1.1. CURRENT RATIO

3.1.2. QUICK RATIO

3.2. EFFICIENCY

3.2.1. INVENTORY TURNOVER

3.2.2. ASSET TURNOVER

3.3. FINANCIAL LEVERAGE

3.3.1. DEBT- TO- EQUITY

3.3.2. TIMES INTEREST EARNED

3.4. PROFITABILITY

3.4.1. RETURN ON ASSETS

3.4.2. RETURN ON EQUITY

3.5. COMPARISON(BENCH MARKING)

3.6. LIMITATIONS

3.6.1. DIFFERENT INDUSTRIES

3.6.2. DIFFERENT ACCOUNTING PRACTICES

3.6.3. SEASONAL VARIATION

4. USE

4.1. REPORTING

4.1.1. INVESTORS(STOCK-HOLDERS)

4.1.2. STAKEHOLDERS

4.1.3. CONTROL

4.2. DECISION MAKING

4.3. CONTROL

5. PRODUCTS

5.1. INCOME

5.2. REVENUES & EXPENSES

5.2.1. NET SALES

5.2.1.1. PERCENTAGE OF SALES

5.2.1.1.1. MEASURES OF EARNINGS

5.2.2. COSTS OF GOOD SOLD

5.2.3. OPERATING EXPENSES

5.3. BALANCE SHEET

5.3.1. CURRENT ASSETS

5.3.2. FIXED ASSETS

5.3.3. LIABILITIES AND OWNER'S EQUITY

5.3.4. PERCENTAGE OF TOTAL ASSETS MEASUREMENT