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Accounting shows a financial picture of the firm. An accounting
department records and measures the activity of a business. It reports on the
effects of the transactions on the firm’s financial condition. Accounting
records give very important data. They are used by management,
stockholders, creditors, independent analysts, banks and government.
Most businesses prepare regularly two types of records. They are the
income statement and the balance sheet. These statements show how money
was received and spent by the company.
One of the major tools for the analysis of accounting records is ratio
analysis. Ratio analysis is the relationship of two figures. In finance we
operate with three main categories of ratios. One ratio deals with
profitability, for example, the Return On Investment (ROI) ratio. It is used as
a measure of a firm’s operating efficiency.
The second set of ratios deals with assets and liabilities. It helps a
company to evaluate its current financial position. The third set of ratios
deals with the overall financial structure of the company. It analyses the
value of the ownership of the firm.