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Chapter 19

Analysis of financial performance and

position

Outcome

By the end of this session you should be able to:

 evaluate the financial performance, position and financial adaptability of an
entity based on information within the financial statements

 calculate ratios for profitability, performance, efficiency, liquidity and investor
analysis

 advise on action that could be taken to improve an entity’s financial
performance and financial position

 discuss the limitations of financial analysis

and answer questions relating to those 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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