文档介绍:该【HND商务会计高级outcome-3-4-5报告答案 】是由【小果冻】上传分享,文档一共【8】页,该文档可以免费在线阅读,需要了解更多关于【HND商务会计高级outcome-3-4-5报告答案 】的内容,可以使用淘豆网的站内搜索功能,选择自己适合的文档,以下文字是截取该文章内的部分文字,如需要获得完整电子版,请下载此文档到您的设备,方便您编辑和打印。1IndexpageIndexpage………………………………………..….Introduction………………………………………….Background………………………………………..…FindingsSection1…………………………………………Section2…………………………………………Section3…………………………………………Conclusion…………………………………………..Reference…………………………………………….2Introduction ,%.’smemoof30December,:Part1---------.(mendationsabouthowtoimprovementofbusinessperformance):,Iwilluseatabletoshowyoutheusers’,wedividesourcesofcapitalintotwocategories:,---,thesourceoffinancesofSSPplcis:tradecreditors,tax,bankoverdraft,debentures,-termsources:Tradecreditors:Tradecreditorsareproducedwhenthepurchaseofrawmaterialsorstockisdelayingtopay,thus,,£544,000in2024anditdecreasedto£405,%.:£86,-termsources:Debentures:’(£1,560,000)’:Ordinaryshareholdersreceivingpay-’,theordinarysharecapitalis£1,950,£505,000to£420,%.£1,345,,whichtakes£984,:GrossProfitPercentage=Grossprofit/Turnoverx100%2024:GPP=£7,000,000/£11,674,000x100%=%2024:GPP=£8,037,000/£13,382,000x100%=%Trend:Increase6Analysis:,demandforthemeatproducthasincreasedafterthediseases,,suchasimprovingmarketingstrategy,settingbetterpricingpolicy,%2024:NPP=£1,182,000/£11,674,000x100%=%2024:NPP=£901,000/£13,382,000x100%=%Trend:DecreaseAnalysis:&ountoftheSSPplc,weknowthatalthoughthegrossprofitincreased,theoperationcostismuchhigherin2024;:CurrentRatio=TotalCurrentAssets/TotalCurrentLiabilities2024:CR=£1,195,000/£767,000=:CR=£1,248,000/£701,000=:IncreaseAnalysis::--=LiquidAssets/CurrentLiabilities2024:(£1,195,000-£608,000)/£767,000=:(£1,248,000-£796,000)/£701,000=:DecreaseAnalysis::,’:FixedAssetTurnover=Turnover/FixedAssets2024:£11,674,000/£4,017,000=:£13,382,000/£4,318,000=:IncreaseAnalysis:Wherethisratiogasincrease,=Debtors/Turnoverx3652024:£306,000/£11,674,000x365=:£452,000/£13,382,000x365=:IncreaseAnalysis:’:InterestCover=ProfitBeforeInterest&Tax/InterestCharges2024:£1,416,000/£234,000=:£1,135,000/£234,000=:DecreaseAnalysis:’=TotalDebts/TotalAssetsx100%2024:(£767,000+£1,560,000)/(£4,017,000+£1,195,000)x100%=%2024:(£701,000+£1,560,000)/(£4,318,000+£1,248,000)x100%=%Trend:DecreaseAnalysis:,ahealthyratioshouldkeeparound50%.,,IsuggestthatSSPshouldtrytodecreasethecostsofsalesandtheoperationcost,,,theFinancingis£0,--&ount,BalanceSheetandCashFlowStatement,,,ounting,BusinessPublicationsInc.,1985,,AccountingforNon-accountingStudents,FinancialTimes,2024,&AlanSangster,ounting2,FinancialTimes,PitmanPublishing,1999,PrintedinChina.