Name Chandan Soumah Reteh + San 2015 ~ 2 year Emrollment mo, t- PRVEND — $123 Saul $- Accoumltm a, for mama » a3 (a) © Ama; 10) | | G) Provides Yinancial Emforrmnattorr about the burimtss | Explotm the advamlager of accounting « Short mole on clamibi coffer of accounts. liad advawlager of accounting ane given welow y- Gi) Provides asgislancte B management (ii) Help im Comparision of fmamcral raul. = Comparison of le own Heals of kk fpr) years + - Comparison of fimamcial resulta with perms tm the imduasliry + Ur) Helps im decisror mations « lw) Accountimy tmpormalten tam be Used akan evidence cn legal mater: Wi) Helps im valuslTon Of the laurimens + Classification of Ace.ounld s Following one the types and Clasipiertion of Aecounle () Perromal account G) Real accoumla- (iil) Nominal account’ W Pesronal actounls :- ee otcounlS which wre pelalid Wo imdividual Persoms & firms are called parciomet accounts» Por example :- Soci eff aceoumls , Evey Emlaxprse alcount. Golden wvule t— = Deleit The nectevete — evealt the qivettGar ii froldem eule. ‘ (Ws eat a retnelaz [SBE coms im, Credit sahaT gett Real gccounla represent the artela beth tamgi ble L imlangibte - ' Tomgible anes anc there arhels which we cam Touch & feels ener Plant” & tiachimorcy, cent lie ete Intemgibele ase ore tress arreli whrelr we cant uch & feet: ext fodwill , Potewls & Copy ge: ) Nominal accounls Accounts whith relates L0 expenres , lester, Yims, event fe Like Salary poccount ; tnldeoal paid account, Commision recieved account | Gaiden Rule of Nomi mot account + HDebit att expenses leater . > Credif ath tmcome & Germ’: 4) | whe ore Cask pow Atalbmrents ? | Explace any Tio calegorviet of valid. AnAt20)) Cosh Low AletEment i A camh- flow Alaterment™ Alalement 4 a Atelier end Showing UmflLowA and outflows of Carb dwrims a particular pertodse Im other words, 10 4s a hummer Of Aowrecd and applicel tons ef Cash durcima a porlteuler Apaw Of Comes Pranalyhix the Heaton for Chomger tm balamce Of Cash befiwoeen the foo balance Aheet dalét+ The Term Cost here Alands | for cash amd Cath equtvalenls. A test flow Ala ernen Gane Gee Pace lines Gaal ac a sae elen tema. jerpetiod. ysea of Cash plow Alalement™ WD) yaetal for Abell - Tere mametal plaoumiarg t- A Cark flow MNetemurt” provi der informalion regarding the Aources ame utlleaalton of Carte doing a peuod, it becomes earter. for fae manage ment” LF aherr eohethare 0 aol! hove adeguald cash anrsel day @ dog expenas & pay the Cedi lore im (Tone - Gi) Usejud tm prepartong the task biaslgelté A Urh How Atglement” prepured for Hee helppet om preparing acash ldgels the mmemagemenl abode the Aucplus oe depicel perteds of Cos» Br helps tom planning the tnverlnet— of Aweplus Cane tae Ahewlin, eee imvesterents 4 lo plan sheTl « rer ere ditim advance for deficit poled We Study the Secs of Cosh wecktipla & pavyonerela - plomment events the Apecd ef white ed pom deblora, Alecte eilvettahe cltsce nls oN Omri, Apeed af whicd Had enmoant (ledald en eee, Se Sd + DF enable the management Lo Asser Hae Truc port Ton of he Car in nate + Wo) at expbeins He dewalion of cush fem ceeding’ °° A Prom may aaren huge propel wet Ch mag have- pesccsle of cash or when ch Auppred a Loss it anay- AITAL hore Gea of Cash A cask jew AMelermint explrint the veasen fer Nad A Cork Llow AlAms? 2.(6)) Two Caleqones of ratio ae nen G) Liquidity Ratt. i) Capital structine ralio, O Ligusdely ralie Liqutdely refers G the abihily of the form BE meet ih Cnrent Waloitilfer: the Lequidi ly watTo, Goce A oan Marea terre Aolvency Galt. There pealto ore ure Lo assess the Bhavl- re ferenccak posilGeore of the Concent Lei dely pulio'’s include [Bo Nalida '- @ Currant” Refi: tA rato explaims the jeolaConsbip betoes Cw” orb and cunrent” Wabitilfes of a burinert: Te Jormule for Caleutaling the vilto fae umnenl’ atts = “Coren i _Aanela Caent Latbilittes . career Apelate curren enon clad renes su which Cam be converttd tnld (ark pet thane a youre! Gree + eg Cash Im homds Prepatd expented eft. Cwourdd Lilililfest- Al Linltiltes which are CIO eer peyote within Ome qe are Kmown ar adturwrnt— abitiltes: aia payables Sundry Credilers ere. qrBdeot Rafior- Accondimg Ue accounting primtiple > a Crrent velio Of 221 A dupposed 46 be am ideok Baer ghee eae ees Iam el tee nah Bhould otlearl™ be Twice of ie curoueds label (ees The Henson of abrteming 254 as te ideal widto 04 tral ovuent amels Umelude puch arels as Alocte, deblevs ote. , from eolbck pull amourad camel le heahiAca tm care of weed Hence, oven half the aroun ua pron hie ie at Zo) Cee the form cam AE pmeet We eurcuet Lialilélfes tm ptt « Significance Ts wralio 4 Urtal Lo arsers The fer alatlily ds ened clk Aherel~ (em Labi WIA 0m lime * According & accourting pinuple, a cwerT voli b eel pee rate tar aroeat renleae DE rr Curried” syokto ta Lens than 2% yim dicated Lack 4 Ligutdiliy L Ahorrleage. of working eepitals A much higher eho than 221 omg imdicale the poor unveslanent polieres Of Pe (6) Ligue calboi- Ligatd vole exploims fir jibe ienils Lelineerr Mqurd aela & currertt Loki lilFes ef business. The orem for cobelelinng. te vedio Kir Ligh oe Liquid apeede. __ ' quent Liabitiltes Liye alin Ligue asset imelude Huse aaseli wiser vill yield cash very ghovtly« All ewuunl ainela except Albee & prepatd expenses ore imcluded Cm Lgutd OAALKA eg th te hamd, Sandvy deblend ere.w ORs Ligure arse = Covel arreli — Steen - prepaid Expen Ques walio - Recowding W accouTting print He) th Ugur volo of 414 ia supposed ee leek ratio. Dmeans trot Ugurd ant o Lurinenr Aboutd ) fleas te aguol @ 14 Cwoiddd Labi Leite: The Wher te alto» fhe Eee TO UA because to firm will able Lo pay Oe wuoredtl Liab Ure: caomes ean Gy Siguipicamce =~ Am idecl Liquid rafto 44 Aasd & be Ath aL tt is moke., oF tx tonsidered @ be bear gue ee UA HAT for averg rerpee of gasvcesd UebrililTen , He ip ied eee eee tepee ap aes ant ie velo 1A @ belle (E50 yf AhnyT — (errr firemeak positon 4 Hee buriness other Man the eae ar it Considers omly Hose arrela which can tea. eaail aud readily Genvanled tall eat * Byes walle thee Us amare. vigorous Wear op Liyetdely Mame Te, eG te eke re, (ortee ieee | wvelo , Wyever ax better pickin of re the frmoncrak porilton of the toen mers + A - err Ceri almecltne: fade, 6~ There voltor are calilalid BW arrers the abi lily Of thee fiero Benet is lang ume Leabililiet cohen Herp become duc Lon desem Cred lava Cnelading debenture halder be primarily inlercesled £2 Know wobethe me Caeser, eaten ability & poy. ve Onlourt” due Lo thom & te hepeg tee principal anroiicl when ig become duce Those altos tmelided He following, ep eRe Me ORS reThune woo Uneludes te following :- | © deol Eyl] vale i a eG Debt Equily walto = — ef clang alekre — Ey Hi ane holders 2 Debri- These refer a dong « lesen labile whic amodru offer one ores Tee Cmelade. omorlaypge Loan, DetentWre, Bark Loar, Lom por fimancéat tmalliMiant, Rablic. dapadtle ete. chore elders fund 4— Eyes lf share Coplay Prepon’ premium > Gumsrnak reArrve y Ahgrre Capita , Acer IFea bere dtl balance f Capital pormrve , otter pesves prop & Len afc - However, aceumulatid losses & pelt Cour asaks hematios ng B the written off Uke prelioumarcy + expentet 5 Under cori Hing. Commebssion 5 hore CA expenter 20: should be dallieted . Siguiptencet- Tt paleo 4 caltutalad Lo astebs He Lrotililtes of the form 16 omocd” ay tee LiabililFea + Guemerably dott agiilG vali Of 244 KX comsidered Anhe Dh ree debt eqetly retFo te move them trod ib Ahows a wektan 1AM fieorclal pOATen from He, Lom Terre pore Qe wierd 04 UD tm dda her tal more Be wore Hands imveaved lusiners ane provided bey long - Were dewdou 2 A Ligh dal ogert ly neotto t4 a daar — Algrod tor loman Term lewdors +& Dev REL funds cwotios— © Debt 6 Ctat pnd vaio. Duet eee Debt ely i Long Tern Loans a Le nen eee ee rene Teum pani + Dharetoldarck hurd Kignifeamce Guncuatly debt & (tal fund vweille (oetet) i Comsiderced dokilacery Dn other words, re propeT ton ob long (erm (name snouts! Fa more Han CEH of TeTod funda 1 A Wigh wali Han Ht tA fee ae tea lene th eG financier poaitten Som Ke Noma, Ten peirtnp eee cet Th means crak tea. bere depend Roo anth wpe owhide art fer 1% ema ome Ore phere Ra Tio = 5 = Eqeolte ree pe ee Sigribicncce '— This wolfe Aboutal be 39% ex mers is AUG Qe ot _Uderrds,, Hee prepere Mh Kasrabeldess Lurds do Total funds ba Saute A Welr proprietary relia a qenvettr Firested GA om imdieedY Of hound bmenctod perio Apso ee Ves polmk ue view!@ Fixed ats © preprieterts Rediia +— 5 Fired assets & propricters walle = ined armel Proprietors pun as (mer worth) Sige ter cereeg et eatie alee ea. ped wohteth prwprictor4s funds ane Lume imlo fixed a ig Normally, Wa pwrehere of fined ares Aheuld be Financed by proprietor’ Yond Dy tut watte Ue en ee NomIr a ule poe dd mean tral prop viele fur ds arte more. than. bined arraka and o get of ewomiing. copiled we provided ey Me proprietors | © epitar gearing mele Equily, share. Capita + Reaver et 2 eee Cen) bolant— Capitad qos nahio = Fined Cont asain Gypiler le ak + debe Fined LoAt bearing Capital (nee prove Capito + v A Lents, Tar lear + Syed eee ~ A gh pens will be bereferat M5~ eqele choreksldorcs wlan He tale of imlercest felividend peaeel om Lixed Catt foeareing Captlal lowerc than the hale of bells om fnvedloment” Um businers +@ Dieu Coveroys: vole: ited tmfereat changes Amfac coverage walle = Net Prof! before soto Et Rgotbeases: 2 TWA weekio imdieates how many Cones the Tnereay charger ars. covered ery te prohil® avertlalatea %& ey interes) chara 6 A tomy Teen lenders Um en ding ous ke whee tue Loerie will enree duabeiewt pao fe poy Me tmlerceat— Weqularlig . don Coterial Covey ~olfo of 6 bet Atmes La Comri dans appropriate