Accounting ATAR Syllabus Notes
Year 12 - Accounting Unit 4
Companies and External Reporting
New Content
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
-