ࡱ> LRoot EntryRoot Entry FDFk@CompObjfWorkbookMMSDigSig(Author)$AP  !"#$%&'()*+,-./0123456789:;<=>?@BCDEFGHIJKNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~SummaryInformation( $mDocumentSummaryInformation8  ՜.+,D՜.+,T PXd lt| : Ratio AnalysisBalance SheetProfit and Loss StatementNotes on Accounts  Worksheets@ 8@ _PID_HLINKSAZmsbpz://-r:276DB451/Imsbpz://-r:276DB1D2/"msbptz://Ratio Analysis Form.xlt/;mmsbp://-r:276DB451/msbpz://-r:276DB451/"msbptz://Ratio Analysis Form.xlt/Imsbpz://-r:276DB1D2/;mmsbp://-r:276DB451/msbpz://-r:276DB451/"msbptz://Ratio Analysis Form.xlt/Imsbpz://-r:276DB1D2/;mmsbp://-r:276DB451/"msbptz://Ratio Analysis Form.xlt/Imsbpz://-r:276DB1D2/msbpz://-r:276DB451/ FMicrosoft Excel WorksheetBiOh+'0l X`  &Ration Analysis Form - Worked ExamplelMicrosoft Corporation WMicrosoft Corporation WMicrosoft Excel@.Qiy@7)+@cfGk\*S! 5&" WMFC0 X*XJdZ\*S! EMFXJ  @    !" !" !  " !  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TT4<AA4LPC2.    % 6% Ld!??% % " !% %   ['%    Ld#9 )!??'% (  Ld#Z9#|)!??'% (  Ld9#&" WMFC X XJ9 !??'% (  Ld#9Z#9|!??RL Tahoma Tahoma`hۍ0WXw \@$0/ \ 0%    T3 +8AA3 LMicrosoft Business Planner       RL Verdana Verdana`hۍ0WXw \@$0/ \ 0%  T2MYAA2MLhGo to Article:   RL  Verdana Ref Verdana Refw}!w`WXw \@$0/ \3 0% RL  Verdana Verdana`hۍ0WXw \@$0/ \ 0%   RL  Verdana VerdanaDhۍ0WXw \@$0/ \ D0% % % % " !% %   $\Zl  T 2^kAA2^#LRatio Analysis Form: Worked Example   %  % % % % % % " !% %   $[%   T$3ZAA3$LRatio Analysis Form - Worked Example           % %  % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % " !% %   $[% % % % % % % % % % % % % % %   T2ZAA2`L This template shows where to look in your accounts for the information you need to complete the      T2ZAA2^L"Data Collection" section of the Ratio Analysis Form. The other three sheets in this workbook     T2ZAA2bLprovide a set of accounts for a fictitious business containing some common complications found in    T2AA2Llthe real world. T2ZAA2eLClick on any of the completed cells in the "Data Collection" section and then look at the formula in     T2ZAA2cLthe formula bar to see where the information in that cell is drawn from (the formula will show the         Tt2ZAA2\Lname of the tab followed by the cell reference in that tab, e.g. 'Balance Sheet'!C35 is the   B&z WMFCX XJ TP2ZAA2VLreference for the figure for Total Current Assets in 1997 on the "Balance Sheet" tab). % % % " !% %   [% % " !% %   [' % (     ( &% % Ld!??% % Ld#!??% % Ld!??% % LdZ!??'%   ( &% #}6\}% Ld#}Z}#}9!??% ( % " !%   [[ 0  K@0 [[  % % % " !%   ['%    ( &% 6[% LdZ[!??% 6% Ld!??% "   [  '' ' ,[-  -- @ !-- @ !-99- @ !9-JJ- @ !J-[[- @ ![-ll- @ !l-}}- @ !}-- @ !-- @ !-- @ !-[- @ !Z-##- @ !#-- @ !-ZZ- @ !Z-  @ !- -- @ !-- @ !- -- @ !-- @ !--Arial-  2  1 -- @ !  2 ( 2 -  - @ !   2 : 3 -::- @ !:  2 K 4 -KK- @ !K  2 \ 5 -\\- @ !\  2 m 6 -mm- @ !m  2 ~ 7 -~~- @ !~  2 8 -- @ !  2  9 -- @ !  2 #A  -- @ !  2 B  -$$- @ !$  2 4C  -- @ !-"System-'-- ,[-   @ !) -    @ !)|#-    @ ! 9-    @ !|9# Tahoma-  .2 3Microsoft Business Planner        Verdana-  2 M2Go to Article:    Verdana Ref-  Verdana-    Verdana-- --'- -  ,lZ\$ <2 ^2#Ratio Analysis Form: Worked Example   -  - - - - --'- -  ,[$-  =2 3$Ratio Analysis Form - Worked Example           - - -----------------------------------'--  ,[$--------------- 2 2`This template shows where to look in your accounts for the information you need to complete the      2 2^"Data Collection" section of the Ratio Analysis Form. The other three sheets in this workbook     2 2bprovide a set of accounts for a fictitious business containing some common complications found in    2 2the real world.f 2 2eClick on any of the completed cells in the "Data Collection" section and then look at the formula in     2 2cthe formula bar to see where the information in that cell is drawn from (the formula will show the n        2 2\name of the tab followed by the cell reference in that tab, e.g. 'Balance Sheet'!C35 is the    2 2Vreference for the figure for Total Current Assets in 1997 on the "Balance Sheet" tab). ---'--  ,[--'--  ,[-   -- @ !-- @ !#-- @ !-- @ !Z-  -}#}\- @ !9}#- -'- ,[,[ ,[ ---'- ,[-   -[- @ ![-- @ !-'0E *H 60210 *H 0g +7Y0W03 +70%7)O•0 0 *H u#k] J Jy?00)ъĽ5ǛSV0  *H 010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.0 970512070000Z 991231070000Z010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.00  *H 0. h|,-.  WSu3* [4 Z%}XsjxqX)X^-bXq"X/6MJ;"V~!lJGj6 -Ӵ90  *H :>{թy=q#+(ߌe,ZbVkbEƢ5"r-| CMlX 5ʉp*}a qfbB="2"d$006C!FXF%`0  *H 010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.0 970512070000Z 991231070000Z01'0%U VeriSign Time Stamping Service10U VeriSign Trust Network1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.10U VeriSign, Inc.10UInternet00  *H 0aGܴ^i b1FI:?xZcEO n06- o' Q`5OTOз,B Ѝ^㖴"IBlӘV.:X"e匫xGBh[-}0  *H m`_i{p+b#D Q#tI'\q5+ൖ苧KsH ڋ %VNGWF8V!&;-%2Λ@GmGv0;~*1+ݰUApF-,~0 0 yfnжneq0  *H 0a10UInternet10U VeriSign, Inc.1301U *VeriSign Commercial Software Publishers CA0 980416000000Z 990416235959Z0]10UInternet10U VeriSign, Inc.1301U *VeriSign Commercial Software Publishers CA1F0DU =www.verisign.com/repository/CPS Incorp. by Ref.,LIAB.LTD(c)961>0<U 5Digital ID Class 3 - Microsoft Software Validation v21 0 UUS10U Washington10URedmond10UMicrosoft Corporation10U Microsoft Corporation0 0  *H  0&dm{AO o*q.S26h5IؖeS zpm̳*02X|k%gw #1o0k0u0a10UInternet10U VeriSign, Inc.1301U *VeriSign Commercial Software Publishers CAyfnжneq0 *H 0 *H  1  +70 +7 10  +70 *H  1\oBk.kȹ@0 +7 10JHRatio Analysis Form - Worked Example<:http://bookshelf.msn.com/z/msbp/teleport/fromCD/office.asp0  *H Eф"Ծ:oCh®Ng FXm 㥙٥SKF|~aDRc$c;}VRݢ[lT4f|v-E4ъ:|s~lB3r'!c9`-WlN! VF?p"83(%+F"k.WYP/ʖ&B0K4&Juo"wꠖ!գsi&*f@!0 *H  100010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.C!FXF%`0 *H Y0 *H  1  *H 0 *H  1 981201010114Z0 *H  19L{~Lt豱•0  *H &6x[pIp5-sه}Ϧ:v7x!QV; d$,>פYyvn>ntrvD`5K3*\ъ:4{Հ]Y@AIq<3=- @`\pMicrosoft Corporation Ba=Di,=zij,8@"1Arial1Arial1Arial1Arial1 Verdana1Verdana1Verdana1 Tahoma1Tahoma1Tahoma1Tahoma1 Arial1@ Tahoma1Tahoma1Arial1Tahoma1@ Tahoma1Verdana1Verdana1Verdana1& Verdana Ref1& Verdana Ref1& Verdana Ref1& Verdana Ref1&? 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H !7 # ! ) ! ) )  amount Body text header Header Total Header1 Header2 Header3 Header4NonPrint_copyrightNonPrint_HeadingNonPrint_HyperlinkNonPrint_TemTitle NonPrint_Text Normal 2 Product Title Text !Title`_-Ratio Analysisx Balance Sheet!Profit and Loss StatementNotes on Accounts   ;1  ;0  ;,  ;~ gzr8  3  @@  sCurrent AssetsCurrent LiabilitiesSalesWorking Capital Total Debt Net Worth Net ProfitDebtorsCost of Goods Sold Average Stock Fixed Assets Total Assets Gross ProfitExpenses/OverheadsNet Interest ChargedTotal Operating ExpensesOther Operating IncomeTrade CreditorsPreferential CreditorsSales/Working CapitalTotal Debt/Net WorthNet Profit/Net WorthNet Profit/Total AssetsFixed Assets/Net WorthSales/Total AssetsGross Profit/SalesBreak-Even SalesBreak-Even Gap Quick ProfitQuick Profit/SalesTrue Net Working AssetsProfit SensitivityCapital GearingInterest CoverSample Balance SheetTangible Assets InvestmentsStocks Cash at BankNet Current AssetsAdministrative Expenses Operating ProfitInterest ReceivableInterest Payable Trade Debtors Prepayments#Amounts Falling Due Within One YearBank OverdraftDirectors' Loan Account Loan Account Hire PurchaseAccrualsSocial Security and Other TaxesAllotted and Fully Paid UpRatio Analysis FormIndustryYear:AverageDATA COLLECTION'Earnings Before Interest and Tax (EBIT)KEY OPERATING RATIOS Current Ratio EBIT/SalesNet Profit/SalesBREAK-EVEN CALCULATIONSNet Profit Before Tax Value (000s)Percentage of SalesFUNDING-NEED CALCULATIONSStockTrade Creditors Net Working AssetsTrade Creditor StrainPreferential Creditor StrainBANKER'S RATIOSLong-Term Loans#Ratio Analysis Form: Worked ExampleNET ASSETS EMPLOYEDNet Book ValueTotal Current AssetsAmounts Due Within One YearTotal Current Liabilities FINANCED BYLoan Capital (Long-Term)&Sample Trading Profit and Loss AccountIncomeTurnover (Sales) Total Income Expenditure'Distribution Costs and Selling ExpensesTotal ExpenditureNotes on the Accounts CREDITORS,Amounts Falling Due After More Than One YearDEBTORS SHARE CAPITAL'Average Debtor Collection Period (days)Average Days Stock HeldNet Total AssetsLess Cost of Goods Sold Go to Article: See Also:$Ratio Analysis Form - Worked ExampleWorked Example: Balance Sheet)Worked Example: Profit and Loss Statement%Worked Example: Notes on the Accounts$Ratio Analysis Form: Data CollectionThis template shows where to look in your accounts for the information you need to complete the "Data Collection" section of the Ratio Analysis Form. The other three sheets in this workbook provide a set of accounts for a fictitious business containing some common complications found in the real world. Click on any of the completed cells in the "Data Collection" section and then look at the formula in the formula bar to see where the information in that cell is drawn from (the formula will show the name of the tab followed by the cell reference in that tab, e.g. 'Balance Sheet'!C35 is the reference for the figure for Total Current Assets in 1997 on the "Balance Sheet" tab).This is the balance sheet. Note that with historical accounts the convention is that the most recent year appears in the left-hand column, whereas the ratio analysis form is more useful if the most recent year is in the fourth year-column.These are the notes on the accounts. As the accounts are only a summary of the financial position, it is usual to provide notes with details of the figures making up each main account and, if necessary, a narrative explaining events. Note that with historical accounts the convention is that the most recent year appears in the left-hand column, whereas the ratio analysis form is more useful if the most recent year is in the fourth year-column.Microsoft Business PlannerNote: If you save this template as a workbook, note the workbook's file name and location. To edit the workbook next time, you must open it using Excel. Every time you open this template from Business Planner, a new workbook is created.This is the profit and loss statement. Note that with historical accounts the convention is that the most recent year appears in the left-hand column, whereas the ratio analysis form is more useful if the most recent year is in the fourth year-column.O Mike Shaw 1997, Your Business: Make it Work for You, published by Kogan Page.6z }xtG C w!s4"0"#v$r* @ $0":O^`oTp  dMbP?_*+%J &LDate: &D&x? $ _ &&% &tUADD% & ADD /$!$ !_ !&&!& @Z/!& @!Z/ !/$"$ "`<%"&"D#D+%"&(D#D+%"&@@~D#D+%"&@~D#D+ "/$#$ #_ #&&#&t@!Z,#&#Z, #/$$$ $_ $&&$&@#Z!$&@@$Z! $/$%$ %_ %&&%&@)Z%&P@)Z %/$&$ &_ &&&&&O@$Z &&(@&Z  &/$'$ '_ '&&%'&l A&ZZ%'&HA'ZZ '/$($ (_ %(&(DD'%(&)DD'%(&A=DD'%(&i A=DD' (/$)$ )_ %)&)DD%%)&*DD%%)&y@>DD%%)&@@>DD% )/$*$ *_ %*&*D,D+%*&3D,D+%*&&@3D,D+%*&`&@*D,D+ */$+$ +_ +&&%+&@}@'Z*Z(%+&@+Z*Z( +/$,$ ,_ ,&&,&@%Z#,& @%Z# ,/$-$ -_ -&&-&@Z%-&J@-Z% -/$.$ ._ .&&.&@-Z%.&@.Z% ./$/$ /_ /&&-/&l@.Z!Z'Z#-/&I@/Z!Z'Z# //$0$a''''0$1$ 1[=122223$2$b((((1$3$ 3`>%3&3DD-%3&4DD-%3sObI^?*DD-%3s1?3DD- 3/$4$ 4_%4&4DD%4&5DD%4sL3DD%4secCDD 4/$5$ 5_%5&5D D!. %5&6D D!. %5sdHu2@D D!. %5sf9Q@5D D!. 5/$6$ 6_?%6N6D"Dg#%6N7D"Dg#%6N|e?5D"Dg#%6NKe?6D"Dg# 6$7$ 7_@%7N7D#Dg#%7N8D#Dg#%7NCҭݨ?6D#Dg#%7NL(PBð7D#Dg# 7$8$ 8_%8N8D#D!%8N9D#D!%8Nk?7D#D!%8N/Q 8D#D! 8$9$ 9_%9N9D#D(+%9N:D#D(+%9NUg%n?8D#D(+%9NRfU胪9D#D(+ 9$:$ :`a):&:D$mD*a):&;D$mD*a):s@6AS@9D$mD*a):s! tL@:D$mD*a :/$;$ ;`b%;&;D%D&7%;&<D%D&7%;s H?"@:D%D&7%;s3D$&@;D%D&7 ;/$<$ <_%<&<D'D!%<&=D'D!%<sW}U/@;D'D!%<sUT]M@<D'D! </$=$ =_%=&=DD(-%=&>DD(-%=s[%?<DD(-%=s. 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