ATAR Survival Guide

Accounting ATAR Syllabus Notes

Cash Flow Statements

New Content: Learn the structure of a cash flow and the various sections involved.

Ratio Analysis

WACE Syllabus

• preparation of the following ratios – application of GST not required

• liquidity ratios

  • working capital/current

  • quick asset

• efficiency ratios

  • debtor’s collection

  • inventory/stock turnover

• profitability ratios

  • profit

  • rate of return on assets

  • times interest earned

• leverage ratio

  • debt to equity

• market ratios

  • earnings per share

  • price/earnings

  • dividend yield