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\author{SLS}
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  /Title (financial-accounting-analysis.pdf)
  /Creator (Cheatography)
  /Author (SLS)
  /Subject (Financial accounting analysis Cheat Sheet)
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\noindent
\begin{multicols}{3}
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    {\parbox{\dimexpr\textwidth-2\fboxsep\relax}{\noindent
        \hspace*{-6pt}\includegraphics[width=5.8cm]{/web/www.cheatography.com/public/images/cheatography_logo.pdf}}
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\begin{tabulary}{11cm}{L}
    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{Financial accounting analysis Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{SLS} via \textcolor{DarkBackground}{\uline{cheatography.com/177563/cs/37055/}}}
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\noindent
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  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}SLS \\
  \uline{cheatography.com/sls} \\
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Published 14th February, 2023.\\
   Updated 14th February, 2023.\\
   Page {\thepage} of \pageref{LastPage}.
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  Measure your website readability!\\
  www.readability-score.com
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\begin{multicols*}{3}

\begin{tabularx}{5.377cm}{x{1.23579 cm} x{1.46464 cm} x{1.87657 cm} }
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\mymulticolumn{3}{x{5.377cm}}{\bf\textcolor{white}{STATEMENT TYPE / BY / COMFORT LEVEL}}  \tn
% Row 0
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Company prepared & Internal accountant & Lowest level \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
\seqsplit{Compiliation} & 3rd party preparer & More comfort \tn 
% Row Count 4 (+ 2)
% Row 2
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Review & CPA & Higher level of comfort \tn 
% Row Count 6 (+ 2)
% Row 3
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Audit & CPA & Highest level of comfort \tn 
% Row Count 8 (+ 2)
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\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{1.9908 cm} x{2.9862 cm} }
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\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{SET OF FINANCIAL STATEMENTS:}}  \tn
% Row 0
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{\bf{Balance sheet}} & Shows assets owned, liabilities owed \& shareholder equity at a point in time \tn 
% Row Count 4 (+ 4)
% Row 1
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{\bf{Income statement}} & Summarizes operating transactions for a period of time \tn 
% Row Count 7 (+ 3)
% Row 2
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{\bf{Statement of Cash flows}} & Shows cash inflows \& outflows for period of time (operating, investment or financing) \tn 
% Row Count 11 (+ 4)
% Row 3
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{\emph{Flash Report (optional)}} & 1 page report showing key performance indicators \tn 
% Row Count 13 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
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\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{1.60195 cm} x{1.64772 cm} x{1.32733 cm} }
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\mymulticolumn{3}{x{5.377cm}}{\bf\textcolor{white}{GOAL OF ACCOUNTING SYSTEM}}  \tn
% Row 0
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Process all transactions completely \& effectively & Report transactions accurately, reliably, in timely manner & Comply with laws and \seqsplit{regulations} \tn 
% Row Count 5 (+ 5)
% Row 1
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Faithful \seqsplit{representation} & Verifiable & Comparable with prior periods \tn 
% Row Count 8 (+ 3)
% Row 2
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Relevant & \seqsplit{Understandable} & Timely \tn 
% Row Count 9 (+ 1)
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\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{TRANSACTION CLASSIFICATION}}  \tn
% Row 0
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{\bf{DEBIT}} & {\bf{CREDIT}} \tn 
% Row Count 1 (+ 1)
% Row 1
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Assets & Liabilities \tn 
% Row Count 2 (+ 1)
% Row 2
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Expenses & Income / revenue \tn 
% Row Count 4 (+ 2)
% Row 3
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Distributions / owners drawing & Capital injection \tn 
% Row Count 6 (+ 2)
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\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{ACCOUNTING METHODS}}  \tn
% Row 0
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\mymulticolumn{1}{x{5.377cm}}{{\bf{GAAP}} - generally accepted accounting principles (accrual basis, current regulations, subject to change)} \tn 
% Row Count 3 (+ 3)
% Row 1
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\mymulticolumn{1}{x{5.377cm}}{{\bf{Accrual basis}} - recognizes business revenue and matching transactions when they happen} \tn 
% Row Count 5 (+ 2)
% Row 2
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\mymulticolumn{1}{x{5.377cm}}{{\bf{Cash basis (not Gaap)}}- recognizes revenue and expenses when paid} \tn 
% Row Count 7 (+ 2)
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\mymulticolumn{3}{x{5.377cm}}{\bf\textcolor{white}{LIQUIDITY RATIOS}}  \tn
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{\bf{Current Ratio}} & Current assets / current liabilities & Ability to meet short term obligations \tn 
% Row Count 3 (+ 3)
% Row 1
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{\bf{Quick Ratio}} & CA - inventory / ciurrent liabilities & Ability to meet short term obligations with most liquid assets \tn 
% Row Count 7 (+ 4)
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\mymulticolumn{3}{x{5.377cm}}{\bf\textcolor{white}{ACTIVITY RATIOS}}  \tn
% Row 0
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{\emph{A/R Days}} & A/R / Sales * \# days in period & Average collection period for sales \tn 
% Row Count 3 (+ 3)
% Row 1
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{\emph{Inventory Days}} & Inv / COGS * \# days in period & Average days company holds inventory before selling it. \tn 
% Row Count 7 (+ 4)
% Row 2
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{\emph{A/P Days}} & AP / COGS * \# days in period & Average number of days of credit company shows \tn 
% Row Count 11 (+ 4)
% Row 3
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{\emph{Working capital cycle days}} & Days in A/R + Days in Inv - Days in A/P & \# days to convert working capital into revenue \tn 
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\mymulticolumn{3}{x{5.377cm}}{\bf\textcolor{white}{LEVERAGE RATIOS}}  \tn
% Row 0
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{\emph{Debt to Equity Ratio}} & Total Liabilities / Total Equity & Measure degree company is financing oiperaitons with debt rather than equity \tn 
% Row Count 6 (+ 6)
% Row 1
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{\emph{Interest Coverage Ratio}} & EBIT / interest & Ability to meet ingterest obligations. \tn 
% Row Count 9 (+ 3)
% Row 2
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{\emph{Debt Ratio}} & Total liabilities / Total assets & Extent to swhich company uses external financing to finace assets \tn 
% Row Count 14 (+ 5)
% Row 3
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{\emph{Funded debt to EBITDA Ratio}} & Funded Debt / EBITDA & Ability to meet funded obligations before covering tax, depreciation, and interst expense \tn 
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\mymulticolumn{3}{x{5.377cm}}{\bf\textcolor{white}{PROFITABILITY RATIOS}}  \tn
% Row 0
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{\emph{Gross profit margin}} & (Sales - variable COGS - fixed COGS) / Sales & Margin after paying direct costs of doing business (labor, materials and direct production costs) \tn 
% Row Count 7 (+ 7)
% Row 1
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{\emph{Operating profit margin}} & Gross profit - SG\&A expenses & Margin after paying SG\&A expenses \tn 
% Row Count 10 (+ 3)
% Row 2
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{\emph{Pretax profit margin}} & Operating profit - interest +/- other income or expenses & Profit margin after paying all expenses of business (except income taxes) \tn 
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% Row 3
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{\emph{EBITDA Margin}} & NI + depr + Int + taxes / Sales & Margin before depr, interest, and taxes \tn 
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% That's all folks
\end{multicols*}

\end{document}