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



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