Page 125 - PRAGMATIC STRATEGY

E : PARTICULARS

1 Assets

summary of fixed and current assets, and current liabilities.

2 Stocks and Work in Progress

analysis and ratios: whether current level is normal: trends.

3 Debtors and Creditors

analysis and age of debtors: level: whether normal: seasonal
fluctuations. Age of creditors; stretch; if any.

Any delayed payments.

4 Plant

note manufacturing plant, with indications of age, capacity, and so on:

indicate any product limitations imposed by plant, such as size of
product: whether any plant is leased.

5 Buildings

sizes; locations, condition, freehold or leasehold.

6 Insurance Cover

fixed assets, stocks, loss of profits: any insurance cover for contract

liabilities.