Financial management Notes in Hindi CS Executive - CSHindinotes
Financial management Notes in Hindi CS Executive - CSHindinotes
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