Advice 1: How to calculate the average annual value of assets

The assets of the company is its resources, expressed in monetary terms and used in the normal course of business. The cost of fixed and current assets reflected in the balance sheet prepared at the end of the reporting period. Changes in their condition can be analyzed by calculating other indicators average annual value of assets.
How to calculate the average annual value of assets
You will need
  • The balance sheet of the company.
Instruction
1
Determine the value of the assets of the company at the beginning and at the end of the year according to the balance sheet. Its value is recorded at line 300 of "balance sheet Total".
2
Calculate the average annual value of assets according to the formula: ASR= (A1+A2)/2 where:
- A1 - the value of enterprise assets at beginning of year
- A2 - the value of the assets at the end of the year.
To do this, fold data for the period 300 "Total balance" at the beginning and at the end of the year. Dividing the resulting sum by two, you'll find the average annual value of assets of the company for the analyzed period.
3
Calculate if needed on the same formula the average annual value of fixed and current assets, using the results of the balance sheet in section I "non-Current assets" or under section II "current assets". Making similar calculations according to the financial statements for the previous periods analyse the changes in the composition of the assets of the organization, identify the causes that affect these changes, take the necessary decisions for the effective management of the resources of the firm.
Note
Estimates the average value of assets are also used in the calculations of profitability ratios of assets, ratios of asset turnover and other indicators characterizing the financial condition of the company. Analysis and identification of factors influencing changes in them, allows us to manage the assets of the company in the ordinary course of its business.

Advice 2 : How to calculate balance sheet liquidity

Liquidity is a measure of the reliability of the enterprise, its degree of solvency. Accordingly, the higher the liquidity, the more trust causes more company.
How to calculate balance sheet liquidity
You will need
  • The balance sheet
Instruction
1
For determining the liquidity of the enterprises used the data from the financial statements. Liquidity is nominal, the company's ability to repay the current debt only at the expense of circulating assets. Distinguished current, quick and absolute liquidity.
2
Current liquidity ratio (coverage ratio) is the ratio of current assets OA, net long-term receivables DZ and debt of the company founders by contribution to the share capital of ZUK current liabilities TA(current liabilities). For calculation use the following formula: K1 = (OA – DZ – Zuke)/TA, where K1 is the current ratio. Take data from the accounting balance sheet, form 1: K1 = (строки290 - 230 - 220)/(строки690 - 650 - 640)
3
It is believed that the current liquidity is within normal limits, if the indicator value varies in the range from 1.5 to 2.5 (depending on the industry of the enterprise). If the ratio is less than 1, the financial capacity of the company is unstable, there is a high financial risk.
4
Quick liquidity - the possibility of early repayment of debts in case of emergency due to the highly liquid current assets (short term financial investments, cash, etc.). Mathematically it is the ratio of current assets with high liquidity THAT less inventories Inventories current liabilities TP. Use the formula: K2 = (TA – EMF)/TP.
K2 = (строки240 + 250 + 260) / (строки690 - 650 - 640).
5
Absolute liquidity - redemption due to the only available cash or equivalent assets. Coefficient equal to the ratio of the amount of money the DS and short-term investments KV current liabilities TP. Use the formula K3 = (LB + KV)/TP. K3 = (строки260 + 250) / (строки690 - 650 - 640). It is believed that the value is in the normal range if it is greater than 0.2, i.e. 20%.
Useful advice
There are computer programs to calculate and analyze the values of indicators of liquidity, for example, 1C.
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