8Financial Statements
Option 11Ratios Report
This function prints the Ratios report. The following processing steps accomplish this job.
- Step 1In preparation for performing a sort/selection process on the Ratio Detail information, this step provides sequencing of data records by Ratio No, Numerator/Denominator, and Sequence No, with no option to change the sequence at run time. Selection of data records is provided by Ratio No, with no option to enter user-specified comparisons at run time.
- Step 2This disposition type is used for all standard General Ledger reports.
- Step 3According to previously specified criteria, this step actually performs the desired selection and/or sorting process.
- Step 4In order to print the Ratio Calculations Report, this step formats the Ratio Detail information. The following data items are shown: Ratio Variable, Description, and Balances. As appropriate, group headings appear whenever a change occurs in Ratio No. If requested, totals appear whenever a change occurs in Ratio No. When totals are specified, the following items are accumulated: Numerator, Denominator, and Decimal Amount.
A sample output is shown below.
Expert Computing, Inc.
11/03/94 17:04 LGG Page: 1
Ratio Calculations Report
Var Account Description Balance
=================================================================================================================================
Ratio No 0001 Current Ratio
X1 Assets, Current = 9,188,459.07
X2 Liabilities, Current = 1,304,077.55-
X3 (CONSTANT) = 1.00-
Computed As X1 / X2*X3
= 9188459.07000 / 1304077.55000
Result = 7.04595
Ratio No 0002 Inventory Turnover
X1 Cost of Goods Sold, Interco. = 59,119.20
X2 Cost of Goods Sold, Corp./Mfg. = 38,709.39
X3 Cost of Goods Sold, Corp/Whlsl = 32,601.60
X4 Cost of Goods Sold, Sales/Mfg. = 27,000.93
X5 Cost of Goods Sold, Sales/Whls = 26,569.72
X6 Inventory, Corp./Mfg. = 252,100.00
X7 Inventory, Canadian Corp./Mfg. = 196,000.00
X8 Work in Process, Corp./Mfg. = 362,100.00
X9 Work in Proc, Canada Corp/Mfg = 33,792.38
X10 Finished Goods = 393,850.30
X11 Finished Goods, Canadian = 352,600.00
X12 Resale Inventory = 226,500.00
X13 Resale Inventory, Sales Outlet = 62,449.70
X14 Resale Inventory, Canadian = 136,900.00
X15 Resale Inventory, Canadian = 0.00
X16 Inventory, Canadian Corp./Mfg. = 169,020.38
X17 Work in Process, Corp./Mfg. = 334,670.06
X18 Work in Proc, Canada Corp/Mfg = 129,296.80
X19 Finished Goods = 194,594.36
X20 Finished Goods, Canadian = 385,437.46
X21 Resale Inventory = 197,033.10
X22 Resale Inventory, Sales Outlet = 297,051.68
X23 Resale Inventory, Canadian = 112,712.66
X24 (CONSTANT) = 2.00
Computed As X1+X2+X3+X4+X5 / X6+X7+X8+X9+X10+X11+X12+X13+X14+X15+X16+X17+X18+X19+X20+X21+X2
= 184000.84000 / 1918054.44000
Result = .09593
Ratio No 0003 Debt Ratio
X1 Total Liabilities = 7,498,561.91-