m中山大學管捏學院 经m00 BUSINESS SUN YAT-SEN UNIVERSIT Lesson 10 Understanding and Using Financial statements M Task team of HJADAWIENML ACOJANAA School of business, Sun Yat-sen University
Lesson 10 Understanding and Using Financial Statements Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University
Outline Q Demand and supply of financial analysis Q Basic analytical procedures ◆ Analysis methods Q Comprehensive analysis of financial ratios Q The limitations of financial analysis Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity
2 ⧫Demand and supply of financial analysis ⧫Basic analytical procedures ⧫Analysis methods ⧫Comprehensive analysis of financial ratios ⧫The limitations of financial analysis Outline
What's wrong with accounting information? WHEN ENRONG 分 KCRASHeD e LANDED ON AN ARIHVR ofF The BUILDING SMILING ANDERSEN ACCOUNTAN. WarpnGwANozoozxews-py Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity 3
3 What’s wrong with accounting information?
Demand and supply of financial analysis Demand Supply Investors Managers Employees Internal analysts Customers Intermediaries auditors Financial analysts Bond rating agencies Government/regulatory agencies Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity
4 Demand and supply of financial analysis Investors Managers Employees Customers auditors Government/regulatory agencies Demand Internal analysts Intermediaries Financial analysts Bond rating agencies Supply
Basic analytical procedures Contrive Determine Collect analysis Analyze Conclude objective scheme data data Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity 5
5 Basic analytical procedures Conclude Contrive analysis scheme Analyze data Determine objective Collect data