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Closing Procedures, Financial Statements and Financial Analysis

In: Financial Accounting

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  • Adriana Duţescu

    (Bucharest University of Economic Studies)

Abstract

Chapter 10 “Closing procedures, Financial Statements and Financial Analysis” makes a concise and comprehensive overview of the closing procedures of the entity, the possible post-trial balance adjustments and the analysis of the financial statements. The chapter is providing examples according to IFRSs and Romanian Accounting Standards. After the theoretical presentation of each aspect, an original example with the necessary explanations, journal entries and presentation of the impact on the financial statements follows. The main financial ratios (classified as liquidity, leverage or financing, efficiency or activity and market ratios) are computed (including the workings to show how the formula has been applied) for two consecutive years on a complex set of financial statements. The results are commented and possible justifications for the obtained figures are provided. Attention is given to the links between the ratios. The chapter concludes with summary questions, quizzes, exercises and case studies.

Suggested Citation

  • Adriana Duţescu, 2019. "Closing Procedures, Financial Statements and Financial Analysis," Springer Books, in: Financial Accounting, chapter 0, pages 261-293, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-29485-4_10
    DOI: 10.1007/978-3-030-29485-4_10
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