click below
click below
Normal Size Small Size show me how
Accounting Ratios
5th Year Accounting Ratio Revision
Question | Answer |
---|---|
Return on Capital Employed | Net Profit + Interest / Capital Employed x 100 |
Dividend Per Share | Dividends-Pref Div / No. Ord Shares |
Dividend Yield | Div Per Ord Share / Market Price x 100 |
Current Ratio | Current Assets : Current Liabilities |
Acid Test | Current Assets - Cl. Stock : Current Liabilities |
Stock Turnover | Cost of Sales / Average Stock |
Debtors Collection Period | Debtors x 12 or 365 / Credit Sales |
Creditors Collection Period | Creditors x 12 or 365 / Credit Purchases |
Average Stock | Opening Stock + Closing Stock / 2 |
Dividend Cover | Net Profit - Pref Div / Ord Dividend |
Fixed Interest Capital to Total Capital | Loans + Debentures + Pref Shares / Capital Employed x 100 |
Interest Cover | Net Profit before Interest / Interest for the year |
Earnings Per Share | Net Profit - Pref Dividend / No. of Ordinary Shares |
Price Earnings Ratio | Market Price / Earnings Per Share |