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Financial management Notes in Hindi CS Executive - CSHindinotes

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<strong>CS</strong> EXECUTIVE FINANCIAL MANAGEMENT<br />

(‐) Current Liability (xx) = xx<br />

Capital Employed = xx<br />

Vertical P& L A/c<br />

Sales (Net) = xx<br />

(‐) Cost of Goods Sold (Op. Stock + Purchase ‐ Clos<strong>in</strong>g Stock) = (xx)<br />

Gross Profit = xx<br />

(‐) Operat<strong>in</strong>g Exp. (Adm<strong>in</strong>. Exp. Sell<strong>in</strong>g & Dist. Exp. Etc.) =<br />

(xx)<br />

Operat<strong>in</strong>g Profit = xx<br />

(+) Non Operat<strong>in</strong>g Income = xx<br />

(‐) Non Operat<strong>in</strong>g Exp. = (xx)<br />

Profit Before Interest & Tax = xx (Return<br />

on Cap. Emp.)<br />

(‐) Interest = (xx)<br />

Profit Before Tax = xx<br />

(‐) Tax = (xx)<br />

Profit after Tax (Net Profit) = xx (Return<br />

on Net worth)<br />

(‐) Pref. Share Dividend = (xx)<br />

Earn<strong>in</strong>g for Equity Share = xx<br />

(‐) Equity Share Dividend = (xx)<br />

Reserve & Surplus/Reta<strong>in</strong>ed Earn<strong>in</strong>g = xxx<br />

Types of Ratio: ‐<br />

1. Liquidity Ratio<br />

2. Profitability Ratio<br />

3. Activity Ratio<br />

4. Investment Analysis Ratio<br />

5. Capital Structure Ratio<br />

1. Liquidity Position (Ratio): ‐ fdlh Comapny ds pkyw nkf;Roksa dk Hkqxrku djus ds fy,<br />

pkyw lEifÙk;ksa dh miyC/krk rjyrk fLFkfr dks izdV djrh gSA<br />

rjyrk dh fLFkfr dh tk¡p ds fy, fuEufyf[kr Ratio Kkr fd;s tkrs gS &<br />

COMPILED BY MS. SHWETA AGARWAL CA, <strong>CS</strong> Page 3

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