Financial Analyses Statements of Company “X” LLC

Yıl 2018, Cilt: 3 Sayı: 2, 112 - 124, 29.10.2018

Jonida Bekteshi

Öz

This
research is about dealing with horizontal vertical and report analyses and the
evidence of different explanations. We go beyond the figures, accounting
policies and fiscal laws when we look on the financial condition of the
companionship. Constitution of the horizontal and vertical income statements as
well as expenditure and balance sheet accounting in the report analysis is an
important part on this research. During the accounting information analysis it
is necessary to analyze the existence of expression behind the figures of data
in monetary form which is not fully accurate. The research is focused on two
important analyses of the financial statements, The Balance Sheet and the
Statement of Income and Expense, as well as the interpretation of some
important reports such as: the turnover liquidity ratio and the profitability
reports, taken together, give a picture of the financial condition of the
company. In order for these mirrors to be useful for making different
decisions, decision makers should be able to find information that is relevant
to them and helps them compare from year to another. Detailed data is provided
for the last three years where the given quantitative information is not only
relevant, but also in a descriptive way.

Anahtar Kelimeler

Horizontal and Vertical analyses, Accounting Policies, Fiscal Laws, Balance Sheet, Statement of Income and Expense

Kaynakça

• Prof. As. Ingrid Shuli; Dr. Rezerta Perri 'Analiza e Pasqyrave Financiare' , 2011.
• Prof. Dr. Sotiraq Dhamo ' Kontabiliteti Financiar ', 2003.
• Raporti i ekspertit kontabel te autorizuar per pasqyrat financiare te shoqerise 'X' Sh.p.k per vitet 2014, 2015, 2016. “Pasqyrat Financiare te Shoqerise 'X' Sh.p.k per vitet 2014, 2015, 2016”.
• Dr. Ho. M. H.: “ How to deal with questions on assessing the performance of company”.
• Krishna, Palepu G, Healy; Paul M; Bernard Victor L: “Business analysis and Valuation” IFRS Edition, Thompson Learning, London 2007.
• J. David Spiceland received his MBA at Southern Illinois University and his Ph.D. at University of Arkansas. Dr. Spiceland has been recognized for his teaching, and is active in the AAA “Intermediate Accounting”. ISBN-13: 978-0072994025