Some aspects regarding balance sheet analysis

Ilie Răscolean () and Alin Monea
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Ilie Răscolean: University of Petroşani, Romania

Annals of the University of Petrosani, Economics, 2014, vol. 14, issue 1, 291-296

Abstract: This paper presents some aspects of the analysis based on the balance sheet at an economic entity. Attempting to use economic analysis as a support tool in the decision. The case study is performed on the financial accounts of a company, analyzing the structure of the assets using the following rates: the rate of intangible assets; rate of tangible assets; rate financial assets; rate stocks; rate receivables and cash and cash equivalents rate. Liability structure is analyzed using the following rates: the rate of financial stability; global financial autonomy rate; overall borrowing rate; term borrowing rate.

Keywords: balance sheet; financial statement; income statement; cash flow statement; the asset structure rates; rates structure of liabilities (search for similar items in EconPapers)
JEL-codes: D50 G32 M40 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:14:y:2014:i:1:p:291-296

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