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Financial Analysis

Professor Leticia Togba, CPA
ACCT 2302 - Principles of Managerial Acctng
Ch. 13 (3E) and Ch. 14 (2E)
Across
________ Analysis: A technique for evaluating a series of financial statement data over a period of time to determine the increases and/or decreases that have taken place.
_________ Operations: a disposal of a significant component of a business.
_______ Ratios measure the income or operating success of a company for a given period of time.
_____ to Assets Ratio: a measure of the percentage of total financing provided by creditors.
_________ _________ Turnover: a measure of the liquidity of receivables.
_______ Ratios measure the short-term ability of the company to pay its maturing obligations and to meet unexpected needs for cash.
________ _____ ________: The net income earned by each share of common stock.
_________ Ratio: a measure of the percentage of earnings distributed in the form of cash dividends.
_______ Ratios measure the ability of a company to survive over a long period of time, particularly to pay interest as it comes due and repay the balance of its debt at maturity.
________ Turnover: a measure of how efficiently a company uses its assets to generate sales.
________ Securities: are bought and held primarily for sale in the near future to generate income on short-term price differences.
_________ Income: the most likely level of income to be obtained by a company in the future.
Down
_______ Ratio: a measure used to evaluate a company's liquidity and short-term debt-paying ability.
______ Analysis: A technique for evaluating financial statements that expresses the relationship between selected financial statement data.
________ Analysis is a technique for evaluating financial statement data that expresses each item in a financial statement as a percentage of a base amount.
Return ____ ________: A measure of dollars of net income earned for each dollar invested by the owners.
Average ___________ Period: the average number of days that receivables are outstanding.
_______ in Accounting Principle: use of an accounting principle in the current year different from the one used in the previous year.
_______ ________ Earned: a measure of a company's solvency and ability to meet interest payments as they come due.
Income: the sum of net income and other comprehensive income.
_______-____-______ Securities: securities that are held with the intent of selling them sometime in the future.
_______-_________ Ratio: A comparison of the market price of each share of common stock to the earnings per share.
______ _______ Rate expresses _______ ______ as a percentage of sales.
_________ Turnover: A measure of liquidity of inventory. It measures the number of times inventory was sold during the period.
________ on Assets: a profitability measure that indicates the amount of net income generated by each dollar of assets.
Profit ________: a measure of the net income generated by each dollar of sales.
______ in Inventory: a measure of the average number of days inventory is held.