You will need

- Calculator, analyze the balance sheet of the enterprise (form # 1)

Instruction

1

Find

where D - cash on hand and in Bank accounts;

Securities securities (short-term financial investments);

DZ - accounts receivable;

MZ - material resources.

CO - current liabilities (borrowings and payables).Or by the formula:KTL=TA/TO,where is - current assets (2nd section of the balance sheet).

**the coefficient of**current**liquidity**- KTL, which is calculated with respect to all current assets to current liabilities by the formula:KTL=(D+CB+DZ+MZ)/KO,where D - cash on hand and in Bank accounts;

Securities securities (short-term financial investments);

DZ - accounts receivable;

MZ - material resources.

CO - current liabilities (borrowings and payables).Or by the formula:KTL=TA/TO,where is - current assets (2nd section of the balance sheet).

2

According to the results of a calculation, set the standard value of this indicator, which shall be not less than 2.

The current ratio shows the payment capacity of the enterprise provided not only outstanding, but also when selling, if necessary, of material circulating assets.

The current ratio shows the payment capacity of the enterprise provided not only outstanding, but also when selling, if necessary, of material circulating assets.

3

If the structure of the balance calculation results are satisfactory, then calculate the coefficient of loss of solvency in the next three months, according to the formula:KTL at the end of the year + 3/12*(KTL at the end of the year - KTL at the beginning of the year)/2,where KTL is the current ratio;

3 - a quarter (3 months);

12 - year (12 months).

The standard value must be at least 1.

3 - a quarter (3 months);

12 - year (12 months).

The standard value must be at least 1.

Note

The current ratio is determined by the consideration that the liquidity of the enterprise should be sufficient for short-term obligations.

The calculations should be performed at the beginning and end of the year to establish normative values.

The calculations should be performed at the beginning and end of the year to establish normative values.

Useful advice

For repayment of the working capital is really possible to use only the finished products, accounts receivable, excess inventory, cash, financial investments.