Acct 2020

Card Set Information

Author:
Youngberg5
ID:
235499
Filename:
Acct 2020
Updated:
2013-09-17 23:18:38
Tags:
Tim Youngberg
Folders:

Description:
Test 1
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  1. Trend Percentage
    Current Year Amount / Base Year Amount
  2. Gross Margin Percentage
    Gross Margin / Sales
  3. Earnings per Share
    (Net Income-Preferred Dividends) / Average number of Shares outstanding.
  4. Price-Earnings Ratio
    Market Price per Share / Earnings per Share
  5. Dividend Payout Ratio
    Dividends per Share / Earnings per Share
  6. Dividend Yield Ratio
    Dividends per Share / Market price per share
  7. Return on total assets
    • {Net income + 
    • [Interest expense x (1 - tax rate)]} / Average Total Assets
  8. Return on Common stockholder's equity
    • (net income - preferred dividends) / 
    • Average Stockholder's equity
  9. Book Value per Share
    • Common Stockholder's equity / 
    • Number of common shares outstanding
  10. Working Capital
    Current assets - current liabilities
  11. Current Ratio
    Current assets / Current liabilities
  12. Acid test
    Quick Assets / current liabilities
  13. Quick assets
    Cash, Marketable securities, Accounts receivable, and current notes receivable
  14. Accounts receivable turnover
    Sales on account / Average AR
  15. Average Collection period
    365 days / Accounts receivable turnover
  16. Inventory Turnover
    CGS / Average Inventory
  17. Average sale period
    365 days / inventory turnover
  18. Times interest earned ratio
    Earnings before interest and income taxes / Interest expense
  19. Debt to equity ratio
    Total Liabilities / Stockholders equity

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