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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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