Audit and economical analysis

Financial Analysis Lines
Financial analysis of the teaching model method includes the following basic steps:

1. Preliminary assessment. The initial assessment involves assessing the reliability of information, compiling the financial statements and evaluating their key indicators, making clear conclusions by analyzing the absolute expression of circulating assets and long-term assets, and the system of indicators for their own and borrowed funds.

2. Express - analysis. Financial koeffitsen T to determine on the basis of the company's current and prospective solvency, assets and market study refers to the rating on the company's financial condition.

Express - analytic purpose is to evaluate the financial condition of the business entity, the development of the development dynamics, and visual evaluation. Express - analysis is carried out in the following sequence :  

- view the report based on the official features ;

- get acquainted with the auditor's conclusion ;

- get acquainted with business accounting policy ;

-report "painful" to determine the reservation and dynamic assessment ;

- should be acquainted with the main indicators ;

- ownership Until read ;

- assessment of property and financial position based on cash balance sheet;

- ownership conclusions based on the results of the people .

Express-analysis attention is paid to important changes in the following : eventually balance the growth of the beginning of the period ; growth of turnover assets above the growth of long-term assets ; private debt capital of Kapisa a determination to be more than ; the growth of private equity is higher than debt capital growth ; receivables and obligations of the growth of the same to be at ; high share of own funds in circulating assets ; not covered damage emphasis tori , etc.

3. Prises deep financial analysis.

The main objective of a deeper financial analysis is to describe which types of products, types of expenditure, which centers of responsibility have been created, and how the managers should act in this regard.

The main purpose of the deep financial analysis is to provide a comprehensive description and assessment of the economic impact of the current period, its future expectations, and its financial condition.

Key concepts of deep financial analysis focus on:

-assessment of the economic and financial status of the economic entity ;

- evaluation and analysis of the economic feasibility of the economic entity;

- assessment of the state of the country (analytical balance, vertical analysis of balance, horizontal analysis of balance, analysis of qualitative changes in property status);

- financial condition assessment (liquidity and solvency assessment, financial stability assessment);

- assessment of economic activity (business activity, profits and assess the profitability of securities, qag'ozlar distressed situation).

Financial analysis steps in the following example algorithm:

- gathering the information needed for the community ;

- processing , the selection of indicators and to ensure their analysis;

- financial reports ng horizontal, vertical, and trend analysis ;

- financial reports based on non-financial factors , and their comparative analysis, factor analysis of the changes;

- to analyze the financial situation, financial results, cash flows of an economic entity , to identify their potential, to improve their capabilities ;  

- preparation of final conclusions on topical analysis and determination of practical measures.