Teaching Guide for Senior High School on Fundamentals of Accountancy, Business, and Management 2

Teacher's Guide  |  PDF

Published on 2019 April 24th

The course deals with the preparation and analysis of financial statements of a service business and merchandising business using horizontal and vertical analyses and financial ratios. Knowledge and skills in the analysis of financial statements will aid the future entrepreneurs in making sound economic decisions.

Curriculum Information

K to 12
Grade 12
5. Analysis and Interpretation of Financial Statements
1. define the measurement levels, namely, liquidity, solvency, stability, and profitability 2. perform vertical and horizontal analyses of financial statements of a single proprietorship 3. compute and interpret financial ratios such as current ratio, working capital, gross profit ratio, net profit ratio, receivable turnover, inventory turnover, debt-to-equity ratio, and the like

Copyright Information

Commission on Higher Education in collaboration with the Philippine Normal University
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Technical Information

3.01 MB