Student Name Student Name

Student ID Student ID
CW1 CW1
Arab World Company
Comparative Statement of Profit or Loss
For the Year Ended December 31,
2018 2019
Sales 210000 230000
Sales Returns 10000 5000
Net Sales ??? ???
Cost of Goods Sold 105000 110000
Gross Profit / Loss ??? ???
Operating Expenses:
Advertising 19000 23000
Administrative 23000 17000
Total Operating Expenses ??? ???
Profit / Loss Before Tax ??? ???
Horizontal Analysis Vertical Analysis

Relative Change (%) 2018 2019

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 Student Name
Student ID
CW2
Middle East Company
Comparative Statement of Profit or Loss Vertical Analysis
For the Year Ended December 31,
2015 2016 2017 2018 2015 2016
Net Sales 100000 95000 120000 130000 ??? ???
Cost of Goods Sold 60000 58900 69900 72800 ??? ???
Gross Profit / Loss 40000 36100 50000 57200 ??? ???
Advertising Expenses 10000 9700 11000 12000 ??? ???
Administrative Expenses 25000 22600 31000 34800 ??? ???
Total Expenses 35000 32300 42000 46800 ??? ???
Profit / Loss Before Tax 5000 3800 8100 10400 ??? ???
Vertical Analysis Horizontal Analysis

2017 2018 2015 2016 2017 2018

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 Student Name
Student ID
CW3
Irbid Company
Statement of Profit or Loss
For the Year Ended December 31, 2016
Sales 800000
Sales Returns 5000
Sales Discounts 11000
Net Sales ???
Cost of Goods Sold:
Beginning Inventory 120000
Purchases 270000
Purchases Returns 10000
Purchases Discounts 15000
Purchases Expenses 28000
Cost of Net Purchases ???
Ending Inventory 90000
Cost of Goods Sold ???
Gross Profit / Loss ???
Operating Expenses:
Depreciation 80000
Advertising 45000
Salaries 130000
Water and Electricity 37000
Rent 135000
Miselanus 13000
Total Operating Expenses ???
Profit / Loss Before Tax ???
 Financial Ratios
Gross Profit Margin ???
Operating Income Margin ???
Inventory Turnover ???
 Student Name
Student ID
CW4
ABC Company
Statement of Financial Position
December 31, 2017
Assets Liabilities & Owners' Equity
Current Assets: Liabilities
Cash 250000 Current Liabilities:
Accounts Receivable 60000 Accounts Payable
Short-Term Investments 40000 Accrued expenses
Inventory 90000 Unearned Revenues
Total Current Assets ??? Total Current Liabilities
Non Current Assets: Non Current Liabilities:
Land 240000 Loans
Buildings 170000 Total Liabilities
Vehicles 70000 Owners' Equity
Furniture 20000 Capital
Total Non Current Assets ??? Retained Earnings
Total Owners' Equity
Total Assets ??? Total Liabilities & Owners' Equity
 Financial Ratios
Current Ratio ???
Acid-Test (Quick) Ratio ???
30000 Cash Ratio ???
15000 Debt to Assets Ratio ???
10000
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20000
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824000
41000
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Student Name Student Name
Student ID Student ID
CW5 CW5
XYZ Company
Comparative Statement of profit or loss
For the Year Ended December 31,
2016 2017
Sales 1960000 2195000
Sales Returns 123000 98000
Net Sales 1837000 2097000
Cost of Goods Sold 1140000 1281000
Gross Profit / Loss 697000 816000
Advertising Expenses 211500 253000
Administrative Expenses 108500 104000
Total Operating Expenses 320000 357000
Operating Profit / Loss 377000 459000
Other Income 11000 9000
Other Expenses 40500 36000
Profit / Loss Before Tax 347500 432000
Tax 139000 168200
Profit / Loss 208500 263800

XYZ Company
Statement of Financial Position
December 31,
2016 2017
Assets
Cash 155000 100000
Short-Term Investments 70000 20000
Accounts Receivable 180000 230000
Inventory 500000 620000
Prepaid Expenses 40000 50000
Total Current Assets 945000 1020000
Non Current Tangible Assets 632500 800000
Non Current Intangible Assets 17500 15000
Total Assets 1595000 1835000
Liabilities
Current Liabilities 303000 344500
Non Current Liabilities 497000 487500
 Total Liabilities 800000 832000
Owners' Equity
Share Capital-Ordinary, JD1 par 270000 275400
Retained Earnings 525000 727600
Total Equity 795000 1003000
Total Liabilities & Equity 1595000 1835000
Horizontal Analysis Vertical Analysis

Relative Change (%) 2016 2017

Liquidity Ratios
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Profitability Ratios
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Solvency Ratios

Horizontal Analysis Vertical Analysis

Relative Change (%) 2016 2017

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 Financial Ratios 2016 2017
a. Current Ratio ??? ???
b. Acid-Test (Quick) Ratio ??? ???
c. Cash Ratio ??? ???
d. Accounts Receivable Turnover ??? ???
e. Inventory Turnover ??? ???
f. Gross Profit Margin ??? ???
g. Operating Income Margin ??? ???
h. Income (Profit) Margin ??? ???
i. Asset Turnover Rate ??? ???
j. Return on Assets (ROA) ??? ???
k. Return on Ordinary Shareholders' Equity ??? ???
l. Earnings per Share (EPS) ??? ???
m. Price-Earnings (P-E) Ratio ??? ???
n. Payout Ratio ??? ???
o. Debt to Assets Ratio ??? ???
p. Equity Ratio (Gearing) ??? ???

q. Financial Leverage Multiplier Ratio ??? ???

r. Times Interest (Riba) Earned ??? ???