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Ahmad

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Welcome to AIBF Financial Statement Analysis Training
Asalamualikum!

Khalid Zarif
Current engagements Deputy Director & Academic Head of AIBF President of Afghanistan Association of Professional Accountants (AAPA) Bank Millie Afghan (BMA) Supervisory Board Member President of Afghan Social Researchers Association (ASRA) Work Experiences Business Unit Manger & adjunct Trainer, AUAF-PDI Technical Adviser, FinTRACA- Da Afghanistan Bank Custom Analyst- Ministry of Finance Official of Treasury Department- Ministry of Finance
Education: Global MBA plus finalist of ACCA- Continuous BSc from Oxford Brookes University Certified Accounting Technician (CAT)

1.

Purpose and format of the financial statements

INTERPRETATI ON OF FINANCIAL STATEMENTS

2.

Users of the financial Statements

3.

Profitability Ratios & Interpretation

4.

Liquidity Ratios &
Interpretation

5.

Gearing Ratios &
Interpretation

6.

Limitations of ratio analysis

Accounting: Definition Is the process of
  



Recording Classifying Summarizing Interpreting

in journal in ledger and in Financial Statements financial information in order to make decisions

Financial Statements


Financial Statements present information about
  

The financial position of an entity Its financial performance during accounting period Its cash flow



Financial statements are
1.

2. 3. 4. 5.

Statement of Financial Position Statement of Comprehensive Income/income statement Statement of Cash Flow Statement of changes in Equity Notes to the Financial Statements

Elements of Financial Statements


Statement of Financial Position
 

shows the financial position of an entity as at a particular date. The financial position is shown by assets, liabilities and equity (capital)



Income statement




shows the financial performance of an

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