To evaluate the liquidity balance catering for the reporting year, the balance sheet using the information given in Table 1.
1. Calculate the volume of own funds of the company and determine the magnitude of the normal sources of financing current assets (Table 2).
2. Calculate and assess the values \u200b\u200bof balance sheet liquidity and solvency of the enterprise in terms of their change in the reporting year, and in comparison with the recommended parameters (Table 3).
3. Calculate the performance turnover rate of assets and liabilities and to assess sosotoyaniya payment and financial discipline in the enterprise (tab. 4).
4. Using the calculated table. 4 inventory turnover indicators, to analyze the degree of influence of factors of turnover (TPC) and the average amount of reserves (B) to change tovarooborachivaemosti (Tob) based on the method of chain substitutions.
5. Determine the amount of money that has been released from the financial turnover (or involved in trafficking) as a result of acceleration (deceleration) inventory turnover.
ASSETS At the beginning of the year at the end of the year
I. Non-current assets
Intangible assets 20 18
Fixed assets 1515 1740
Long-term investments 84 84
Total for section I 1619 1842
II. Current assets
Inventories 1657 1827
including finished goods and goods for resale 1657 1827
Value added tax on acquired assets 282,323
Accounts receivable (expected within 12 months after the reporting date) 185 194
including buyers and customers 185 194
Other current assets
Total for section II 2572 2808
Balance 4191 4650
III. Capital and reserves
Authorized capital 1000 1000
Additional capital 60,100
Reserve capital 20 20
Retained earnings (uncovered loss) 861 1106
Total Section III 1941 2226
IV. Short-term liabilities
Loans and borrowings 89 180
Accounts receivable, total 1956 2024
including - suppliers and contractors 1590 1600
- Payable to personnel 58 70
-zadolzhennost to gov't. Extra-budgetary funds 20 18
-zadolzhennost on taxes and fees 288 336
Debt to participants (founders) for income payments 200 210
Deferred revenue 10 May
Provisions for liabilities
Other short-term obyazatelstva
Total for section IV 2250 2424
Balance 4191 4650