The focus of financial analysis is on key figures in the financial statements and the significant relationship that exists between them. The analysis of financial statement is a process of evaluating the relationship between component parts of financial statements to obtain a better understanding of the position and performance of a firm. The first task of the financial analyst is to select the information relevant to the decision under consideration from the total information contained in the financial statements. The second step is to arrange the information in a way to highlight significant relationships. The final step is interpretation and drawing of inferences and conclusions. In brief, financial analysis is the process of selection, relation and evaluation. Keeping all this in view, the present book is devoted to an in-depth analysis of financial statements and its use for decision-making by various parties interested in them. The focus of the book is on ratio analysis which is the most widely used technique of financial statement analysis.
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Financial Ratios and Financial Statement Analysis
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ABOUT THE AUTHOR Jagadish R Raiyani
Jagadish R Raiyani is presently Assistant Professor of Commerce, Geetanjali College, Saurashtra University, Rajkot, Gujrat. He has published research papers in reputed journals including Professional Banker (ICFAI), Yojana (Planning Commission) and Arthsankalam (Kurukshetra). He has participated in many National and International level conferences. His research interests include accounting and finance, auditing and taxation.
ABOUT THE AUTHOR R B Bhatasna
R B Bhatasna is presently Associate Professor, Department of Commerce, Smt. M. T. Dhamsania College, Rajkot, Gujarat. His teaching and research interests include accounting and finance and banking. He has published in many State, National and International level conferences. His research papers have been published in reputed magazines like Yojana and Arthsankalan.
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Bibliographic information
Title
Financial Ratios and Financial Statement Analysis
Author
Edition
Ist ed.
Publisher
New Century Publications, 2011
ISBN
9788177082678
Subjects
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