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Free Lessons
Financial Ratio Topics
- Financial Ratios in Concept
- Why Use Financial Ratios
- Benefits and Limitations
- Users
- Standard Financial Ratios by Category
- Liquidity Ratios
- Profitability Ratios
- Debt and Solvency Ratios
- Operating Performance Ratios
- Cash Flow Ratios
- Valuation Ratios
- Financial Ratios in Closing
- Example Financial Statements
Quiz
Glossary
CM Tooltip Glossary
- Profit Margin
- Enterprise Market Value
- Dividend Payout Ratio
- Dividend Yield Ratio
- Price to Sales Ratio
- Price / Earnings to Growth Ratio
- Price to Earnings Ratio
- Earnings per Share
- Price to Book Ratio
- Cash Flow Coverage Ratio
- Free Cash Flow to Operating Cash Flow Ratio
- Operating Cash Flow to Sales Ratio
- Inventory Turnover Ratio
- Accounts Payable Turnover Ratio
- Accounts Receivable Turnover Ratio
- Cash Conversion Cycle
- Operating Cycle
- Sales Revenue per Employee
- Fixed Assets Turnover Ratio
- Cash Flow to Debt Ratio
- Capitalization Ratio
- Equity Ratio
- Debt to Equity Ratio
- Debt Ratio
- Du Pont Formula
- Return on Capital Employed
- Effective Tax Rate
- Return on Average Equity
- Return on Average Assets
- Net Profit Margin
- Operating Profit Margin
- Gross Margin
- Times Interest Earned Ratio
- Cash Ratio
- Quick Ratio
- Current Ratio
- Net profit on sales
- Accounts receivable turnover
- Work-in-process
- Vendor
- US-GAAP v. IFRS
- US-GAAP
- Unrealized gain (loss)
- Stakeholders
- Sole proprietorship
- Shareholders
- Salvage value
- Raw material
- Pronouncements
- Partnerships v. limited partnerships
- Materiality
- Matching principle
- Lower of cost or market
- Invoice 2/10, net/30
- IFRS
- Hierarchy of GAAP
- FOB Shipping point v. FOB destination
- Finished goods
- Derivatives
- Customers
- Corporate characteristics
- Controller
- Conservatism
- Commercial loan
- Cash basis v. Accrual
- Capitalized interest
- Bank reconciliation
- Bank CD
- Asset life
- Closing retained earnings
- Asset retirement
- Trial balance
- Adjusting journal entries defined
- General ledger
- Equity T-account transactions
- Liability T-account transactions
- Asset T-account transactions
- Debits and credits system
- Accounting equation
- Units-of-production depreciation
- Sum-of-the-years-digits' depreciation
- Declining-balance depreciation
- Straight-line depreciation
- Financial statement relationships
- Notes to financial statements
- Statement of cash flows example
- Statement of cash flows defined
- Statement of shareholders’ equity example
- Statement of shareholders’ equity defined
- Income statement example
- Income statement defined
- Balance sheet example
- Balance sheet defined
- Depreciation methods compared
- Capital improvement
- Amortization expense
- Depreciation expense
- Repairs expense
- Interest expense
- Selling, general, & administrative expense
- Expense recognition
- Average cost method
- LIFO Inventory
- FIFO Inventory
- Gross profit
- Cost of goods sold (COGS)
- Revenue recognition
- Revenue
- Stock split
- Dividends
- Treasury stock
- Retained earnings
- Additional paid-in capital
- Common stock
- Shareholders’ equity defined
- Long-term bonds payable
- Deferred revenue
- Accrued expenses
- Notes payable
- Accounts payable
- Long-term liabilities
- Current liabilities
- Liabilities defined
- Accumulated amortization
- Intangible assets
- Accumulated depreciation
- Property, plant, & equipment
- Investments
- Prepaid expense
- Allowance for doubtful accounts
- Inventory
- Cash & cash equivalents
- Long-term assets
- Current assets
- Assets defined
- Accounts receivable