THE
TYPES OF FINANCIAL STATEMENT ANALYSIS
- Liquidity analysis
- Solvency analysis
- Profitability analysis
- Cash flow analysis
- Bankruptcy prediction analysis
CASH
RATIO MODEL
Cash
ratio is the ratio that compare between cash and current liabilities.
BALANCE SHEET
|
|
31
Dec 2008
|
31
Dec 2009
|
|
Cash
|
20.800
|
80.000
|
|
Account
Receivable
|
100.000
|
80.000
|
|
Inventory
|
142.000
|
120.000
|
|
Total
Fixed Asset
|
332.800
|
280.000
|
|
Fixed
Asset
|
644.000
|
720.000
|
|
Acc.
Depreciation
|
(160.000)
|
(200.000)
|
|
Net
Fixed Assets
|
484.000
|
520.000
|
|
TOTAL
ASSETS
|
816.800
|
800.000
|
|
Account
Payable
|
38.800
|
28.000
|
|
Notes
Payable
|
44.000
|
40.000
|
|
Bank
Loans
|
54.000
|
52.000
|
|
Total
Current Liabilities
|
136.800
|
120.000
|
|
Long-Term
Debt
|
424.800
|
280.000
|
|
Retained
Earnings
|
152.000
|
160.000
|
|
TOTAL
PASSIVA
|
816.800
|
800.000
|
RESULT
ANALYSIS
CONCLUSION
From this calculation, we can colclude that for each Rp. 1,00 of
current liabilities will be guarantee with Rp. 0,67 of cash.
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