! List of questions for 1st intermediate control in spring semester

! Exercises
Table 1
Balance sheet liquidity analysis

Asset	At the beginning	At the ending	Liabilities and equity	At the beginning	At the ending	Source of payment: surplus (+), lack (-)
						Beginning of the year	End of the year
1	2	3	4	5	6	7	8
A1. The most mobile assets			П1.Liabilities in mature
A2. Quickly mobile assets			П2. Short term liabilities (credit, loans)
A3.Slowly mobile assets			П3. Long term liabilities
A4.Hard-to-released assets			П4. Equities (Permanent )
BALANS			BALANS

Information source: Balance sheet information for appropriate year, report form F- №1 (yearly).
Table 2
Liquidity ratios’ analysis

№	Indicators	Code of row	Beginning of the year	End of the year
1.	Cash	320
2.	Short-term investments	370
3.	Receivables	210
4.	Inventory	140
5.	Short-term liabilities	600
6.	Current liquidity ratio (Clr) [(rows: 1+2 + 3 + 4 ) / row 5]	Clr
7.	Quick (Acid Test) [(rows. 1+ 2+ 3) / row. 5]	Qlr
8.	Cash (Absolute liquidity ratio) (Alr) [(rows1+ 2) / row. 5]	Alr

Information source: Balance sheet information for appropriate year, report form F- №1 (yearly).


Table 3
Analysis of financial stability (strength) of entities (Absolute indicators)

№		Conven-tional sign	At the beginning of the year	At the ending of the year
1	Sources of own assets (480)	O’MM
2	Long term assets (130)	UMА
3	Own circulating assets (1 – 2)	OSA
4	Long term credit and loans (570+580)	UK
5	Own circulating assets and long term credit and loans for funding (covering) inventories (3+4)	O’U
6	Short term credit and loans (730+740)	QK
7	Total sourcing for funding (covering) inventories (5 +6)	JM
8	Inventories (140)	Z
9	Excess (+) or deficit (-) own circulating assets for cover inventories (3-8)	∆OSA
10	Excess (+) or deficit (-) own circulating assets and long term credit and loans for cover inventories(5 - 8)	∆O’U
11	Excess (+) or deficit (-) total sources for cover inventories (7-8)	∆JM

Table 4


Financial results’ dynamics analysis

Indicators	Last year	Reporting year	Difference, (+.-)	Rate of growth, %
Net sale (010)
Cost of goods sold (020)
Gross profit on sale (030)
Period costs (040) = (050+060+070+080)
Other income or loss of principal (operating) activity
Profit (loss) of principal (operating) activity
Incomes of financial activity
Expenses on financial activity
Profit (loss) of general economic activity
Extraordinary income (loss)
Pretax profit (loss)
Tax income (profit)
Other tax and payments from profit
Net profit of reporting period

Information source: The statement of financial results information for appropriate year, report form F- №2 (yearly).


Table 4


Profitability dynamics analysis

№	Indicators	Code of row	Last year	Reporting year	Change (+,-)
А	B	C	D	E	F
	Gross profit, th.s.	F.2, 030
	Pretax profit, th.s.	F.2, 240
	Net profit, th.s.	F.2, 270
	Average fixed-assets, th.s.	F.3, 171
	Average annual sum of inventory, th.s.	F.1, 140
	Fund of manufacture(r.4+r.5)
	Current assets, th.s.	F.1, 390
	Own equity, th.s.	F.1, 480
	Total assets, th.s.	F.1, 400
	Long-term liabilities, th.s.	F.1, 490
	Income from sale, th.s.	F.2, 010
	Cost, th.s.	F.2, 020
	Long-term assets, th.s.	F.1, 130
	Types of profitability
	Profitability of balance assets, %(3:9)
	Profitability of current assets, % (2:7)
	Profitability of own equity, % (2:8)
	Investment profitability, % 2:(8+10)
	Profitability of selling products, % (1:11)
	Profitability of expenses return, % (1:12)
	Long-term assets profitability, % (2:13)
	Fund of manufactureprofitability, % 3:(4+5)