16191
@accaglobal_bot For Uzbek students https://t.me/accauzbekistana f5 https://t.me/f5performancemanagament f7 https://t.me/FRfinancialreporting f8 https://t.me/f8auditandassurance f9 https://t.me/F9FinancialManagment
𝗔𝗽𝗽𝗹𝗲 𝗙𝗶𝗻𝗮𝗻𝗰𝗶𝗮𝗹 𝗔𝗻𝗮𝗹𝘆𝘀𝗶𝘀
Quick 𝗔𝗽𝗽𝗹𝗲 𝗙𝗶𝗻𝗮𝗻𝗰𝗶𝗮𝗹 𝗔𝗻𝗮𝗹𝘆𝘀𝗶𝘀.
𝗪𝗵𝗮𝘁 𝗶𝘀 𝗶𝗻𝗰𝗹𝘂𝗱𝗲𝗱:
• Balance Sheet - short and longer form
• Income Statement - short and longer form
• Cash flow - short and longer form
• Profitability analysis
• Liquidity analysis
• Solvency analysis
• Returns analysis
• Efficiency analysis
𝗗𝗮𝘁𝗮 𝘀𝗼𝘂𝗿𝗰𝗲:
𝘠𝘢𝘩𝘰𝘰 𝘍𝘪𝘯𝘢𝘯𝘤𝘦
𝗟𝗮𝘀𝘁 𝗿𝗲𝗽𝗼𝗿𝘁𝗶𝗻𝗴 𝗽𝗲𝗿𝗶𝗼𝗱:
𝘚𝘦𝘱𝘵𝘦𝘮𝘣𝘦𝘳 30, 2023
Mastering balance sheet ratios is essential for analyzing the financial health of a business. These ratios provide insights into liquidity, solvency, and operational efficiency.
Here are the key ones everybody needs to know:
1. 𝗟𝗶𝗾𝘂𝗶𝗱𝗶𝘁𝘆 𝗥𝗮𝘁𝗶𝗼𝘀 - Current Ratio and Quick Ratio (Acid-Test)
2. 𝗦𝗼𝗹𝘃𝗲𝗻𝗰𝘆 𝗥𝗮𝘁𝗶𝗼𝘀 - Debt-to-Equity Ratio and Equity Ratio
3. 𝗘𝗳𝗳𝗶𝗰𝗶𝗲𝗻𝗰𝘆 𝗥𝗮𝘁𝗶𝗼𝘀 - Inventory Turnover and Receivables Turnover
4. 𝗣𝗿𝗼𝗳𝗶𝘁𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗥𝗮𝘁𝗶𝗼𝘀 - Return on Assets and Return on Equity
5. 𝗟𝗲𝘃𝗲𝗿𝗮𝗴𝗲 𝗥𝗮𝘁𝗶𝗼𝘀 - Interest Coverage Ratio and Debt-to-Asset Ratio
𝗪𝗵𝘆 𝗧𝗵𝗲𝘆 𝗠𝗮𝘁𝘁𝗲𝗿
• Investors use these ratios to evaluate the company’s financial stability and growth potential.
• Managers rely on them for operational insights and decision-making.
• Creditors assess them to determine creditworthiness.
Understanding these ratios equips you to make informed decisions, whether you're investing, managing, or analyzing a business.
FREE FINANCE COURSES
MODULE 1: Financial Statement Analysis
1. 3 statements modeling https://lnkd.in/dWypMscT
2. How to analyze INCOME STATEMENT (IS) https://lnkd.in/dn3kTszk
3. Accounting Equation https://lnkd.in/dhAkk5ra
4. Top 12 Accounting Ratios https://lnkd.in/dkMGYjJr
5. Income Statement templates for 6 industries https://lnkd.in/dmyPDA2V
MODULE 2: Financial Planning and Forecasting
1. Financial modeling handbook
https://lnkd.in/dUv-56zx
2. Salaries & Headcount Forecasting
https://lnkd.in/daThdtbR
3. CFOs Checklist for FP&A teams https://lnkd.in/dRD7TTDs
4. 9 Ways to Forecast https://lnkd.in/dGyQTgv5
5. How to forecast of COGS and Gross profit https://lnkd.in/dca7AkCm
MODULE 3: Cash Flow Management
1. How to analyze Cash Flow Statement https://lnkd.in/dnpZ5QFW
2. Cash Flow handbook https://lnkd.in/dJ7VSPBr
3. Top 4 Cashflow KPIs https://lnkd.in/d-yxkit4
4. Cash explained to Kids https://lnkd.in/dPg3xFCq
5. Weekly CF forecast https://lnkd.in/dycKWAUW
MODULE 4: EBITDA
1. EBITDA adjustments model https://lnkd.in/dC-zk56w
2. Guide to EBITDA https://lnkd.in/dssA4Wqe
3. EBITDA vs FCF https://lnkd.in/dyC_Qm4E
4. EBITDA explained https://lnkd.in/dqgpyDPH
5. EBITDA vs Net income vs FCF https://lnkd.in/dgr-QszA
MODULE 5: Business Valuation
1. The Valuation Handbook https://lnkd.in/dD2dY4Uz
2. Valuation methodology https://lnkd.in/dF5wqJQe
3. 5 Minute DCF Valuation https://lnkd.in/dMMh4x3q
4. 7 Startup Valuation models https://lnkd.in/dchGzT83
5. Valuation by multiples model https://lnkd.in/dJkVjKFA
ACCA qualification tips and lectures
Currently at Beeline Uzbekistan as a Senior Internal audit manager
I’m an Acca member since 2018 and FCCA since 2023 Jan
12+ yrs experience in international accounting, reporting and audit (big4)
13/14 ACCA papers first pass
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F9 Financial Managment
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Accounting Skills of An ACCA
vs. Communication Skills their exams
Differences between financial reporting and tax regulations can cause discrepancies in income recognition or expense recognition.
When these discrepancies are expected to be resolved in the future in a way that reduces the taxable income of a company, a DTA can arise.
DTAs are based on "temporary differences."
Temporary differences are differences between the tax base of an asset or liability and its carrying amount in the financial statements that will result in taxable amounts or deductible amounts in the future.
▶️ 𝗖𝗼𝗺𝗺𝗼𝗻 𝗖𝗮𝘂𝘀𝗲𝘀 𝗳𝗼𝗿 𝗗𝗲𝗳𝗲𝗿𝗿𝗲𝗱 𝗧𝗮𝘅 𝗔𝘀𝘀𝗲𝘁𝘀 𝗼𝗿 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝗶𝗲𝘀:
𝗕𝘂𝘀𝗶𝗻𝗲𝘀𝘀 𝗟𝗼𝘀𝘀𝗲𝘀
If a business has a loss for accounting purposes, it might not be fully utilized for tax purposes in that year. This loss might be carried forward to offset future taxable income.
𝗗𝗶𝗳𝗳𝗲𝗿𝗲𝗻𝗰𝗲𝘀 𝗶𝗻 𝗗𝗲𝗽𝗿𝗲𝗰𝗶𝗮𝘁𝗶𝗼𝗻
Some jurisdictions allow for accelerated depreciation for tax purposes compared to accounting depreciation.
𝗣𝗿𝗼𝘃𝗶𝘀𝗶𝗼𝗻𝘀 𝗮𝗻𝗱 𝗥𝗲𝘀𝗲𝗿𝘃𝗲𝘀
A company might make provisions for bad debts or other future expenses in its financial statements. These provisions reduce accounting profit but might not be deductible for tax purposes until the expense is incurred.
ACCA channel for uzbek students
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F2 Management Accounting
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F4 Corparate and Business Law
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F6 Taxation Global
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