In this module, learners will be performing vertical and horizontal analysis as the
preliminary step in the interpreting phase of the accounting process.
Objective
Curriculum Information
Education Type
K to 12
Grade Level
Grade 12
Learning Area
Content/Topic
5. Analysis and Interpretation of Financial Statements
Intended Users
Learners
Competencies
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
