Page 229 - 5.2 i. Manac Finance ITC Summarised Notes

Analysis and interpretation of financial and non-financial information

Overview

• Financial information is analysed, in part, to asses both

business and financial risk. This includes:

• (1) the calculation and comparison of ratios and other

calculations within the entity over time;

• (2) comparison of ratios and other calculations of the entity

with the industry/similar entities; and

• (3) the discussion of, and conclusion on, the calculated ratios.

• This learning unit is based on sections of the following

chapters in your prescribed textbook (Managerial

Finance, 7th edition):

• Source : Chapter 8 & 11 of Managerial Finance and

UNISA MAC4861/2 tutorial letters

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