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← Accounting notes
Edexcel ·Accounting·Cambridge IGCSE Accounting

Analysis & Interpretation (Accounting Ratios)

15 min read

Profitability and liquidity ratios, how to calculate and interpret them, and the limitations of ratio analysis.

Why analyse accounts?

Ratio analysis turns the figures in the financial statements into measures of profitability, liquidity and efficiency so that performance can be compared over time or between businesses.

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