Ratio Analysis

Ratios used in financial analysis compare companies to or within an industry. We have listed groups of commonly used ratios with links to examples, explanations, and formulas. Continue reading

Annuities – Present Value and Future Value

Annuities are defined as a stream of payments made over time. Use this tutorial to learn how to solve present and future value of annuity problems with financial calculators or spreadsheet functions. Continue reading

Overview of Financial Statements

After preparing your adjusted trial balance, the next step in the accounting cycle is to prepare your financial statements. Learn about the balance sheet, income statement, statement of cash flow, and retained earnings statement in this tutorial. Continue reading

Study Sheet of Basic Statistics

Explore basic statistics with this printable Smartacus Study Sheet. Review the types of graphs (line, bar, pie chart), how to read a table, and basic data set values — median, mode, mean, and range. Continue reading

Variable Costs

Variable costs are expenses that increase or decrease as a direct result of increases or decreases in sales or production volume. Learn more about variable cost in this tutorial. Continue reading

Fixed Costs

Fixed costs are defined as any cost or expense that does not vary with changes in the level of business activities like sales or production. Learn more about fixed cost in this tutorial. Continue reading

Break-Even Analysis and the Break-Even Point

When considering the production or sale of a new product or service, businesses often will use break-even analysis and the break-even point to see whether its financially feasible. See how it works in this free tutorial. Continue reading

Study Sheet of Asset Management Ratios

With this printable Smartacus Study Sheet, you can learn all about ratios like Days Sales Outstanding (DSO), Fixed Asset Turnover, Total Asset Turnover, and Inventory Turnover. Continue reading

Study Sheet of Dividend/Market Value Ratios

Use this printable Smartacus Study Sheet to learn about the Dividend Payout Ratio, Dividend Yield Ratio, and Price to Earnings or PE Ratio. Continue reading

Study Sheet of Debt Management Ratios

Learn about Debt Ratio, Debt to Equity Ratio, EBITDA Coverage Ratio, Equity Multiplier, and TIE Ratio with this printable Smartacus Study Sheet. Continue reading