Ratios as analytical tools in physical and financial performance of an enterprise / Rokiah Md. Nor

Financial ratio analysis is one of the many branches of financial statements analysis. Financial statements analysis is not a new subject in the accounting field. It has been discussed at length by various writers in the financial analysis literature. This project paper concentrates on same aspects of financial state­ments analysis with special reference to ratio analysis. There are many other aspects which have not been covered. With respect to ratio analysis only four principal ratios have been considered for the discussion. The rest of the discussion is merely confined to other related aspects of ratio analysis.