Analysis of

Financial Statements
Session # 7
31-Oct-2020
Today’s topics

1. Allocation of Company for Term Report

2. Inventory Valuation
3. Mock Assessment

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 Part 1
Allocation of Companies for Term Report

2
 Allocation of Companies for Term Report
Final Allocation of Company Final Allocation of Company
Sr No Student Company Sr No Student Company
1 Ahsan Raza GSK 21 Mohammad Abuzar Lucky Cement
2 Akash Rajput DG Khan Cement 22 Muhammad Hamza Fatima Fert
3 Almira . Dawlance 23 Muhammad Owais  
4 Areeba Mansoor Unilever 24 Muhammad Ahmed Akbar Engro Fert
5 Arish Suleman Khimani Dawlance 25 Muhammad Jibran Afaq Gul Ahmed
6 Ayesha Aamir Honda Atlas Cars 26 Muhammad Mohtashim Khalid Attock Cement
7 Daraksha Mustafa National Foods 27 Muhammad Zain Engro Foods
8 Hassan Khan Gul Ahmed 28 Murtaza Aslam Fatima Fert
9 Hassan Akhtar Siddiqui Attock Cement 29 Preh Shah Dawlance
10 Ieman Arshad Gul Ahmed 30 Satish Kumar Veerwani Lucky Cement
11 Imran Yousuf Lucky Cement 31 Shaikh Saadi Shabbir Fauji Foods
12 Kashan Ahmed Attock Cement 32 Shakti Kingrani Engro Fert
13 Kehkashan Ansari Honda Atlas Cars 33 Syeda Sundus Rizvi GSK
14 Kinzah Arshad National Foods 34 Umair Shahid Engro Fert
15 Mahima . National Foods 35 Uroona Altaf Fauji Foods
16 Mahnoor Shahid Unilever 36 Uzma Ehsan Honda Atlas Cars
17 Mahnoor Salahuddin Engro Foods 37 Uzma Khan Engro Foods
18 Mamoon Fauji Foods 38 Wareesha Sajid GSK
19 Misbahuddin Fatima Fert 39 Zarium Ashfaq DG Khan Cement
20 Misha Sohail Unilever 40 Zeeshan Rabbani DG Khan Cement
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 % Growth % Growth % Growth % Growth
Company Name 2015 2016 2017 2018 2019
2015-16 2016-17 2017-18 2018-19
Cash + near cash
Inventory
Trade Receivable
Other Current Assets
Total Current Asset
Trade Payables
Short Term Loan + current
portion of LT Loan
Other Current Liabilities
Total Current Liabilities
Current Ratio
Total Assets
Assignment due on 13-Nov-2020
Total Long Term Liabilities
Capital / Equity
Total Liabilities & Equity
Sales
Gross Profit
Gross Profit Margins
Net Profit
Net Profit Margins

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 End of Part 1
Allocation of Companies for Term Report

5
 Part 2
Analysis of Inventories

6
The inventory system that does NOT update the
Inventory account automatically at the time of each
purchase or sales is the _______________
method/system.

a) Periodic
b) Perpetual

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A retail firm would normally use an inventory
account titled?
(a) Finished Goods Inventory
(b) Merchandise Inventory
(c) Goods in Process Inventory
(d) Raw Materials Inventory

8
Analysis of Inventories
Ending Inventory (EI) = Beginning Inventory (BI) + Purchases (P) – Cost of Goods Sold (COGS)

Three Methods

FIFO
LIFO
Average Balance

9
A company in the computer industry is experiencing
continuously lower costs. Which inventory valuation
method will result in less income tax expense for this
company?
a) FIFO
b) LIFO
c) Average Balance

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End of Part 2
Analysis of Inventories

14
 Mock
Mid Term Assessment

Solution

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Thank you

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