Audit and economical analysis

Financial solvency of the companysystem of valuation indicators

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Bog'liq
complex. financial analaysis 2020-21.

Financial solvency of the companysystem of valuation indicators

Financial Impacts	Financial Capacity		Financial Capacity	Financial Capacity
the state of the	with		effectiveness	effectiveness
Indicators	nutrition		expression	expression
	expression		indicators	indicators
	indicators
Financial Capacity average annual value Ms1+Ms2/2...	Asset Structure		Financial Impacts	Financial Capacity
	structure potential		effectiveness	effectiveness
	supply
	O‘MM, M (KM,		YAM,ST / Ms	SF / Ms * 100
	QMM,UMM) / Ms
Economic Potential structure status expression indicators O‘MM, M (KM, QMM, O'MM)			Financial Impacts	Financial Impacts
			disciplined structure	structural composition
			effectiveness	effectiveness
			YAM,ST / O‘MM,	SF/ O‘MM, M(KM,
			M(KM, QMM,UMM)	QMM,UMM) *100

 

 

Methods of analysis of financial capabilities, status, effectiveness and effectiveness

 

Financials

Economical

Economical

Economic potential

Economic potential

Indicators

report form

potential

with potential

the result-

effectiveness

and line

location *

sustenance

give

I.

Its

funds

1sh-480

480

480/Xs

Q, ST /480

YAF, SF / 780

sources

The constitution of capital

1sh-410

410

410/ Xs

Q, ST /410

YAF, SF / 410

Added capital

1sh-420

420

420/ Xs

Q, ST / 420

YAF, SF / 420

Capital reserve

1sh-430

430

430/ Xs

Q, ST / 430

YAF, SF / 430

Customized purchase

1sh-440

440

Q, ST / 440

YAF, SF / 440

action

440/ Xs

Undefinedprofit (rupture damage)

1sh-450

450

Q, ST / 450

YAF, SF / 450

450/ Xs

Maximized earnings

1sh-460

460

460/ Xs

Q, ST / 460

YAF, SF / 460

Future Expenditures and Expenditures stocks for payments

470/ Xs

YAF, SF / 470

1sh-470

470

Q, ST / 470

 

II. Obligations

1sh-770

770

770/ Xs

Q, ST / 770

YAF, SF / 770

Long

term

1sh-490

490

490/ Xs

Q, ST / 490

YAF, SF / 490

total liabilities,

Total of current liabilities

1sh-600

600

600/ Xs

Q, ST / 600

YAF, SF / 600

Short-term bank loans

1sh-730

730

730/ Xs

Q, ST / 730

YAF, SF / 730

Short-term debt

1sh-740

740

740/ Xs

Q, ST / 740

YAF, SF / 740

Long term liabilities currentpartial

1sh-750

750

Q, ST / 750

YAF, SF / 750

750/ Xs

Other payables

1sh-760

760

760/ Xs

Q, ST / 760

YAF, SF / 760

Financials

disadvantage

1sh-780

780

780/ Xs

Q, ST / 780

YAF, SF / 780

(Balance passive total)

Number of Employees (X)

1-T

1-T

x

x

x

Developer

was released

1-p

1-p

x

x

x

product volume (Q)

Productssalepure earning(CT)

2sh -010

010

x

x

x

Salesgrossprofit (YAF)

2sh-050

050

x

x

x

Net Profit (SF)

2sh-200

200

x

x

x

 

Structure of accounting balance sheet assets and liabilities on liquidity level

 

Assets:				Passive:
Long Term and Current Assets		Own sources and liabilities
A1 - Assets (continued) 320 + 370 + 380)		P1 Paymentdurationcomeliabilities(line, 610 + 630 + 650 + 670 + 680 + 690 + 700 + 710 + 720 + 760)
A2-Fast Money Monies (210)		P2 Shorttermpayliabilities(line730 + 740 + 750)
A3 slowly turns into money Assets(140)		P3 – Longperiodpayliabilities(line, 500 + 520 + 540 + 560 + 590)
A4 - The hard currency	assets	P4-Permanent passives (480)
(130)

 

Composition of accounting balance items by liquidity level

Active

Balans

Settlement-

Passive

Balans

Settlement-

line

equal

line

equal

group

group

I. Long-term assets

A4

Own capital sources

Basic tools   residual value

012

A4

The Constitution of the Capital (8300)

410

P4

Inappropriate assetss Residue value

022

A4

Added capital (8400)

420

P4

Long term total investment(line040 + 050 + 060 + 070 + 080)

030

A4

Capital reserve (8500)

430

P4

Equipment(0700)

090

A4

Purchaereceive dprivate Action (8600)

440

P4

Capital investments

100

A4

Undefined profit(rupture damage) (8700)

450

P4

Longtermdebetor Debts

110

A4

Targeted earnings (8800)

460

P4

Longterm overdue expenses

120

A4

Upcoming Period expenses andfor payment Reserves(8900)

470

P4

According to Section I, the total (row 012 + 022 + 030 + 090 + 100 + 11 0 + 120)

130

∑A4

I Total(line.410 + 420 + 430 + 440 + 450 + 460 + 470)

480

∑P4

II

assets

A3 + A2 + A1

II. Obligations

P3+P2+P1

Material reserves, Jami (line 150 + 160 + 170 + 180)

A3

Long term liabilities, Jami(line500 + 510 + 520 + 530 + 540 + 550 + 560 + 570 + 580 + 590)

490

P3

140

Future expense

190

A3

Including: long term creditor debts(line, 500 + 520 + 540 + 560 + 590)Current liabilities,(line,

491

P3

Delayed expenses

200

A3

600

P2+P1

 
 

Defined Liquidity Standards and their absolute changes in accounting balance sheet

 

Changes	Changes in absolute differences				Liquidity
order					rate
Case 1	A1>=P1	A2>=P2	A3>=P3	A4 <= P4	Absolute
					liquidity balance
Case 2	A1 <= P1	A2>=P2	A3>=P3	A4 <= P4	Settlement
					balans
Case 3	A1 <= P1	A2<=P2	A3>=P3	A4 <= P4	Warehouses
					balans
Case 4	A1 <= P1	A2<=P2	A3 <= P3	A4>=P4	Poverty
					in the position
					balans
x	Always on the move payment of assets the time has come liabilities difference	Flea complexion rotation assets short term liabilities and debt difference	Slow to the money rotation assets long term liabilities - difference	Always passivlarning hard money rotation assets difference	x

 

 

The miracle of relative expression of liquidity
Relative		Relative expression content
	Asset and liability composition ratio
A1 / P1		Compensation of the obligation that has expired
A2 / P2		Short-term liabilities can be repaid
A3 / P3		Opportunity to cover long-term liabilities
A4 / P4		Consolidation of long-term assets in long-term assets
		Coefficient of coefficient
A1 / P1		Absolute solvency-1 (repayment of creditor liability)
A1 / P1+P2		Absolute solvency-2 (creditors and short-term liabilities
		coverage)
A1 / P1+P2+P3		Absolute solvency-3 (creditor and term liabilities
		current section)
A1+A2 / P1+P2		Interim paying capacity-1 (Short-term planning)
A1+A2 / P1+P2+P3		Interim paying capacity-2 (short-term planning)
A1+A2+A3 / P1+P2+P3		Total solvency-1 (used for forecasting)
A1 + A2 + A3 + A4 / P1 + P2 + P3		Total solvency-2 (used in liquidation)
Exact expressions of assets financing
		koeffitsentlari
P4 / A4		Funding of permanent assets at own expense
P3 + P4 / A4		Resource allocation through own and borrowed funds
P4 + P3-A4 / A3		Funds current assets at own expense
P4 + P3-A4 + P2 / A3		Bonding of current assets on own and borrowed funds

 

TESTS

 

1. 
   The analysis of financial and economic activity includes the factors that influence the effectiveness and effectiveness of the activity.
   

 

A) Objective

B) Subjective

C) Сritical

D) Objective will be sub-active

 

2. 
   What does the term "balance" mean?
   

A) Latin bis - twice, meaning the banx - scale scales, literally two blocks    

B) The English bis - twice, meaning the banx - scale scales, literally two blacks.   

C) is a book in the German language  

D) Find content from Arabic language   
3. In what response is the enterprise revenue reflected correctly and fully according to the "Charter of expenditure ..."?

 

A) Net proceeds from the sale of the product include other revenues from the principal activities of the entity, income from financial activity, accidental income   

B) Net proceeds from the sale of the product are the other proceeds of the enterprise   

C) Other income from the main business, income from financial activities     

D) Income from financial activities is purely from sales  Earning
4. What does the liquidity of assets mean?

 

A) It is understood that in time the assets are converted into cash  

B) An indicator representing the overall social output and the economic and financial effectiveness of each enterprise    

C) The level of return on basic and circulating assets    

D) Determines the structure and functioning of the management system of all sectors of the economy   

 

5. Which factors influence the change of the coefficient of performance of the Assortment Plan?

 

A) Plan evaluation and actual evaluation   

B) Current expenses   

C) Working hours  

D) Financial expenses

 

6. 
   Identify the indicators that are used to analyze the technical condition of fixed assets
   

 

A) The degree of wear and tear

B) Update and Launch Rate

C) Depreciation and Updates

D) The degree of fitness and renewal

 

7. 
   What are the main tools?
   

 

A) The tangible assets used for a long time in the production and non-production sector, as well as for lease      

B) The tangible assets in the area of ​​material production and non-production     

C) The material used in the production sector for a long period of time   

D) Tangible assets that are used for long-term use in the material industry  

 

8. In what answer are the coefficients representing the movement of fixed assets?

 

A) Start up of fixed assets and update coefficients   

 B) Cutting tools, aging coefficients   

 C) Rationing of the fixed assets, aging coefficients  

 E) Renewal of fixed assets, depreciation coefficients   

9. What are the groups divided by their participation in the production of fixed assets?

 

A) Active and passive fixed assets   

 B) Passive fixed assets and manufacturing procedures

 C) Industrial production facilities and fixed assets

 D) Fixed assets at the disposal of the enterprise and fixed assets leased out       

 

10. Which indicators are used to assess the effectiveness of the use of fixed assets?

 

A) Fund qaytimi, fond sig'imi   

 B) Renewal coefficient   

 C) Effectiveness of fixed assets  

 D) Depreciation of fixed assets   

 

11. Balance sheet is reflected in Section 1 of asset part -

 

A) residual value of fixed assets   

 B) finished product   

С)  money resources

 D) short-term financial investments   

 

12. 
    Balance sheet is reflected in Section 2 -
    

 

A) inventories

B) fixed assets

С) capital constitution

D) income and expenses

 

13. 
    Learning how to break into pieces -
    

 

A) analiz

B) sintez

С) deduktsiya

D) induktsiya

 

14. 
    What factors affect the average annual job change per employee?
    

 

A) loss of working hours, change in working day duration, change of average hourly work capacity per employee

B) the average number of workers per hour, average employee turnover per employee per day, average daily work efficiency

C) is the hourly business growth that is made by all workers every year, on the day the workers are formed by one employee

D) The average staff size is the average length of the working day, the days that all the workers are organized by the same year

15. 
    Indicator for employee-employee hours -
    

 

A) total number of employees / hours   

B) Individual employee hours / total calendar working time fund of the total staff    

C) total employee hours / total staff  

D) number of workers / total industrial workers   

 

16. 
    How are the cost per UZS product determined?
    

 

A) total cost / product value

B) product value / product quantity

C) product value / total cost

D) product value / number of workers

17. 
    Define the average annual salary per employee.
    

 

A) ratio of the product to the average number of industrial production workers        

B) the product of the goods produced by all workers every year,    

relative to their days

C) the ratio of the product to the number of hours worked by all workers per year

D) the ratio of the commodity to the average number of employees in the list   

 

18. What do you mean by the merger and analysis of the ministries' economic activities?

 

A) analysis of national economy sectors   

B) An analysis of the performance of a company with the second entity         

C) An analysis of the entity's annual performance  

D) analysis of summary reports by enterprises   

 

19. Expenses are ...

 

A) The report states that the emergence of economic benefits from the outflow or use of assets, as well as obligations that lead to a reduction in capital among participants        

B) Reversal of income and expense   

C) in the past, the increase in economic fluctuations in the form of a stream or increase of assets or a decrease in liabilities that can significantly increase the passive participation of participants in their capital       

D) the fluidity of the income and expense   

 

20. Describe the characteristic analysis

 

A) an analysis of the factors that affect the outcome of economic activity and reflect the complex of methods of calculating their effects   

B) an analysis of the economic processes expected to occur, which is not yet done to justify the business plan, business plan, invoicing project        

C) to analyze the activities of the undertaking in detail with all its structures in terms of space and time  

D) An analysis of the financial results and financial condition of the undertaking     

 

21. Elementary Analysis ...

 

A) factor analysis   

B) analysis of causes   

С) analysis of issues   

D) anatomical analysis   

 

22. Describe Vertical Analysis

 

A) Comparative analysis of all parts of the subject being analyzed       

B) Comparison of reporting period with previous year indicators   

C) financial analysis

D)  analytical analysis

 

23. Long-term assets - This ...

 

A) fixed assets and intangible assets, long-term investments,      

 capital investments, long-term receivables and long-term delayed payments

 B) long term investments and capital investments, authorized capital

 C) Instrumentation, charter capital, added capital and reserve  capital

 D) residual value of fixed assets and intangible assets and long-term bank loans      

 

24. Which form will be taken to analyze long-term liabilities?

 

A) Figure 1 "Accounting Balance"   

B) Figure 5 "Summary of private capital"   

C) Figure 4 "Summary of Phenomena"  

D) Figure 2 "Financial Reports"   

 

25. Which part of the balance is indicated in the charter capital?

 

A) Passive side - Part 1   

B) Active party - Part 1   

C) Passive side - Part 2  

D) Active party - Part 2   
 26. What part of the commodity stocks are ?

 

A) current assets   

B) Long term liabilities   

C) Long - term assets  

D) short-term liabilities   

 

27. Which asset does the goods belong to?

 

A) current asset   

B) Long term assets   

C) long term investment  

D) capital investment   

 

28. 
    What can be explained by the division of analysis into management and financial analysis?
    

 

A) Improvement of the accounting system on the basis of management and financial accountability of the enterprise

B) improvement of management

C) marketing improvement

D) improvement of audit

29. 
    Analyzing ...
    

 

A)    scientific justification of management decisions

B) The decision is made  

C) Not given

D) All answers false

 

30. 
    How to group individually the results of the analysisis
    

 

A) outer and inner

B) financial and banking

C) banking and taxation

D) current and prospective

 

31. 
    The structure of the balance of payments according to the time of creation is fully answered
    

 

A) access and current, balance brutto

B) current, structural, balance

C) current, division and merger, balance sheet

D) access, validation, ending, division and consolidation

32. 
    Describe trend analysis.
    

 

A) review the status of financial statements and indicators for the current period by reference to the base year or base year    

B) financial analysis   

D) Comparative analysis of all parts of the subject being analyzed       

 

33. What factors affect the product volume?

 

A) Number of workers, labor productivity   

B) salary   

C) financial resources   

D) material resources provision   

 

34. What is the increase of the company's working capital?

 

A) Increase of the enterprise's own funds, loans and debts   

B) Increase of loans and debt   

C) Long term financial investments  

D) growth of own funds of the enterprise   

 

35. The company's own working capital is equal to:

 

A) An enterprise's own equity capital is the long-term asset   

B) Long-term liabilities of the entity's own funds          

C) current liabilities short - term liabilities  

D) equity investments are long-term assets   

36. 
    The right to use the company's financial position is divided into the following:
    

 

A) open and closed data

B) financial and closed information.

C) open and current information

D) commercial and open data

 

37. 
    How is the turnover coefficient adjusted? 
    

A) Net sales / net asset value of product sales

B) Net earnings: production reserves

C. Cost of products sold: finished products

D) average balance of working capital x 360: net earnings

38. 
    Building, construction, machinery and equipment,
    

 

A) Long-term assets   

B) current assets   

C) Available-for-sale assets  

D) commitments   

 

39. The entity will have the solvency, if the current assets ...

 

A) short-term liabilities   

B) If you are in a mood   

C) more than last year  

D) Large sizes in the product range   

 

40. Leadership in the organization of the analysis of corporate financial condition , Who does the role?

 

A) chief accountant, economist   

B) Head of the enterprise   

C) the chief energetic  

D) chief engineer   

 

41. Which answer is correct for the property of the enterprise?

 

A) with long-term and current assets   

B) Charter capital and unallocated profit   

C) continuous passives  

D) short-term duty and continuous passes   

 

42. In what response is the cost of financial activity?

 correctly

 

A) Negative course variations in operations with foreign currency and   losses

B) payment for consulting and information services   

C) Costs for sending staff members to business trips  

D) gas, fuel, electricity costs   

 

43. 
    What kind of analysis is the external analysis of the enterprise? 
    

A) financing

B) cost

C) management

D) management-finance

44. 
    How can the profit from the main production activities of the enterprise be determined?
    

 

A) the gross revenue from the sale of goods is deducted from the current period and other income from the underlying business is added

B) the company's expenses are deducted from the net proceeds on the sale of the product      

C) the product's cost is deducted from the net proceeds on the sale of the product   

D) Financial expenses are deducted from the current expenses   

 

45. Fast-sold assets - This ...

 

A) Net payables   

B) short-term financial investments   

C) securities  

D) finished product   

 

46. ​​What kind of analysis is called complex analysis?

 

A) Detailed research of a single object in several reporting periods, with all its subdivisions   

B) Whenever it is not necessary to examine all objects, some of them are analyzed in a selective way   

S) a cross-sectoral analysis  

D) separate networks analysis   

 

47. Which part of the balance is capital investment displayed?

 

A) The active part of the balance sheet in Section I   

B) passive part of balance 1   

C) the part of the active part of the balance sheet  

D) Passive part of balance 2   

 

48. 
    What factors affect the product size change at the critical size?
    

 

A) Changes in unit prices, change of unit costs to one unit; constant cost change

B) volumetric change, price change, constant and variable costs change

C) Dimension change, change in the value

D) size change, price change, constant and variable costs, change of tariffs             

 

49. Critical scale product -

A) the volume of product production that can cover variable and indirect costs     

B) The maximum production capacity   

D) Minimum production capacity, which covers only variable production costs       

 

50. The other expenses of the enterprise are ...

A) costs related to the improvement of production, development and production of new products    

B) costs for purchasing raw materials   

C) Costs associated with business management  

D) costs associated with the sending and selling of products to buyers and customers   

 

Case studies

1. 
   If financial analysis are not used in economy activity of entities in that case what would happen in management and effectiveness and reporting of entities?
   

Note. Write your opinions and showe your grounded points about question.

2. 
   Dialectic method. The core of the method. Prove the method appereance in entities business activitie by numbers.
   

In this case student find proper and appropriate numbers from buseness activities and by means them prove the methods place and essence.

3. 
   Labour productivity. Your own opinion what kind of serious changes should be happened in tough compitition period?
   

Work out your meanings for specialists.

4. 
   Is it time to inculcate impirement of fixed assets? If it is time prove your opinions on thise direction.
   

5. 
   Write your search results on assessment indicators of entities activities. What ammendements or ajastments sould do take into account the current period?
   

6. 
   What kind statement forms add or remove, additionally from the existing financial statement forms?
   

7. 
   Are the balance sheet performances enough for assessments financial stability of entities? If are not, why? If are enough you should prove your opinion.
   

8. 
   Financial results indicators. Are the indicators enough for assessment profitabilities of certain activities? If are not, what indicators shoul be added in the form and why?
   

9. 
   Doas the Eqity form indicators (content) meet to international accounting standarts? Find coinsides or differences between them.
   
10. 
    Find the report of bankrupt entity. Analyse the financial report. Yoy should reveal some possibilities which can be serve to save the entity from adverse state.
    

11. 
    Deeply learn the system of indicators of one of the famous reyting company. Which form and content should be taken for use in our reyting companies?
    

12. 
    Find five the cash flow statements the one of entity and forecast next years cash flows. Substantiate your opinions on cash flow forecasting.
    

Note.All ansewers for above shown case stadies are accomplished by written form.

Answer opinions should be substantiated.

Assessments. Each case stady are graded according to penetrate into the case, thoroughly and comprehensivly understand the case, substantiated answers, quantities of ansewers, and revealed the case, concret solutions for certain case.

Portfolio

The portfolio provides independent topics for study and recommendations for their development.

1. 
   Training Portfolio. Portfolio serves to ensure the quality of student work. The educational portfolio as a management tool widely used today has the following practical significance:
   

-assessment of personal success;
- individual monitoring of success;
- accumulation of rating points in accordance with the evaluation criteria

(for example, 0-30 points);

- impartially determine learning outcomes;
- be able to clearly see success factors;
- the ability to see professional opportunities and skills, strengths and weaknesses,

to assess creativity.

2. The student portfolio includes the following components:

a) name;
b) content;

c) the purpose of the portfolio;
d) sections of the portfolio.
Types of training portfolio (types of points are assigned in the range of 0-30 points).

1. 
   Portfolio of documentation. Individual results achieved (diploma, certificate of honor, certificate and other documents);
   

2. Portfolio of works (electronic documents, models, reports, independent or joint collections, periodicals, illustrations), reflecting completed projects, studies, tasks and their results. It consists of 4 sections:

a) “My image” (the student’s personal information is provided on the basis of photographs, essays, profiles, student descriptions, which contain the following sections: “My profile”; “Meet me!”; “My thoughts”; - “My interests”);

b) There is a portfolio collector (student material collected on the subject (list of literature, drawings, tables and figures, copies of articles, creative work of students); the section may include: “Desktop”; “It's interesting”; ”; portfolio collector is small original archive);

c). Materials of work (all systematic materials created by students; sections of the section can be: “Written works”, “Creative works”, “Research practice”, “Practical developments”).

d). Personal achievements (reflecting the student's academic performance for a semester, one academic year or holistic training, including the following posts: “My creative idea”; “My educational initiatives”). Practical efforts to create a portfolio for student learning are organized in several stages.

3. Portfolio of results (the best work that can be done individually or in a group);

4. Assessment portfolio (formed to control the acquired knowledge, skills and qualifications, which may include tests, tests, drawings, drawings, crosswords, etc.);

5. Portfolio review (including resumes, reviews, resumes, essays, recommendations and descriptions);

6. Online portfolio (can take various forms.

7) Posting materials on the website of the institute or faculty by students;

8) creation of a personal website;
9) Preparation of the report on the results of the semester.

Portfolios are available in electronic, print and paper versions.

The portfolio also collects points for assignments for self-study in accordance with the evaluation criteria of the current, intermediate control stages of rating assessments.

Portfolio is a proof of student's academic performance during the semester (course) and duration of study, as well as the implementation of independent educational tasks. Portfolio provides the ability to track student performance and helps to achieve grades. It provides the student with the necessary conditions for an independent assessment of the level of knowledge, their dynamic growth and the level of personal development.

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