Page 370 - Microsoft Word - 00 ACCA F9 IWB prelims 2017.docx

Chapter 19

 define, calculate and explain the significance to a company’s financial position
and financial risk of its level of the following ratios:

– operating gearing

– financial gearing

– interest cover

– interest yield

– dividend cover

– dividend per share

– dividend yield

– earning per share (EPS)

– price/earnings (PE) ratio

 assess a company’s financial position and financial risk in a scenario by
calculating and assessing appropriate ratios

and answer questions relating to these areas.

The underpinning detail for this Chapter in your Integrated Workbook can
be found in Chapter 19 of your Study Text

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