Indicates the proportion of earnings distributed as dividends

(a)  

Measures the rate of return in the investor’s common stock investments

(a)  

 Indicates the number of pesos required to buy P1 of earnings

(a)  

Measures the amount of net income earned by each common share

(a)  

Measures the amount earned on the owners’ or shareholders’ investment

(a)  

Efficiency with which assets are used to operate the business

(a)  

Determines the portion of sales that went into company’s earnings

(a)  

 Indicates the percentage of total assets provided by the owners or shareholders

(a)  

Indicates the percentage of total assets provided by creditors

(a)  

To determine the amount provided by creditors relative to that provided by the owners

(a)  

Determines the extent to which operations cover interest expense

(a)  

The company’s ability to pay all its debts, whether such liabilities are current or noncurrent

(a)  

Indicates the length of time or the number of days during which trade payables remain unpaid

(a)  

begins from the time raw materials are acquired, through production, sale of finished goods, until the time when receivables are collected or converted into cash which may in turn be used again to acquire raw materials

(a)  

Measures the number of times that inventory is replaced during the period

(a)  

Indicates the average number of days during which the company must wait before receivables are collected

(a)  

The time required to complete one collection cycle, from the time receivables are recorded, then collected, to the time new receivables are recorded again

(a)  

Only those assets that are cash or near cash are included so that the resulting ratio can indicate the firm’s paying ability in the very near term

(a)  

Measures the number of times that the current liabilities could be paid with the available current assets

(a)  

The company’s ability to pay its short-term liabilities as they fall due

(a)  

A mathematical relationship between two numbers

(a)  

 The most widely known and most commonly used tool for financial statements analysis

(a)  

This is accomplished by expressing all the figures in the statements as a percentage of an important item, such as total assets (in the balance sheet) and net sales (in the income statement)

(a)  

Involves converting the figures in the statements to a common base

(a)  

Involves comparing figures shown in the financial statements of two or more consecutive periods.

(a)  

The owners of a corporation and they purchase stocks because they want to earn a good return on their investment without undue risk exposure

(a)  

The standards of conduct or moral judgment that apply to persons engaged in industry or commerce

(a)  

A system of organizational control that defines and establishes the responsibility and accountability of the major participants in an organization (shareholders, board of directors, managers and officers of the corporation and other stakeholders)

 

(a)  

defines the most efficient level and the best structure of assets

(a)  

determines and maintains the proper combination of short and long-term financing

(a)  

focuses on the actual inflows and outflows of cash.

(a)  

recognize revenues at the point of sale and expenses when incurred.

(a)  

It is often considered a form of applied economics.

(a)  

The study of financial allocation and answers the questions like where to put your money and why.

(a)  

It is a social science that deals with individual or collective economic activities such as production, consumption, distribution and transfer of money and wealth.

 

(a)  

A study of choice

(a)  

governed by the Board of Directors in case of a profit organization or Board of Trustees in case of not-for-profit organization.

 

(a)  

have the legal powers of an individual in that it can sue and be sued, make and be party to contracts and acquire property in its own name.

(a)  

An entity created by law

(a)  

They are legally responsible for the debts and taxes of the business

(a)  

This is based on an agreement called Article of Co-Partnership

(a)  

A business owned by two or more people and operated for profit

(a)  

A business owned by one person and operated for his or her own profit

(a)  

Include Certified Public Accountant (CPA), Certified Management Accountant (CMA), Certified Internal Auditor (CIA)

(a)  

This administers certification programs for financial professionals in a wide range of fields

(a)  

Students should pass a 10-hour exam covering a wide range of topics related to personal financial planning in order to obtain CFP status

(a)  

 graduate-level course of study focused largely on the investments side of finance

(a)  

Encompasses financial planning or budgeting, extending credit to customers or other credit administration function, investment evaluation and analysis and obtaining of funds for a firm

(a)  

Concerned with the duties of the financial manager working in a business

(a)  

The one concerned with the design and delivery of advice and financial products to individuals, businesses and governments

(a)  

 It checks if the objectives are met, if not, it determines what can be done about it

(a)  

It also means controlling all the financial activities of the company

(a)  

It distributes part of the company profits among the shareholders, debenture holders and some are kept as reserves

(a)  

It uses this collected or acquired finance to purchase fixed and current assets for the company

 

(a)  

It collects finance for the company from different sources

(a)  

It finds out how much finance is required by the company

(a)  

The key aspects of financial decision-making include investment, financing and dividends

(a)  

Determines if assets are secured and being used efficiently

(a)  

Helps the business ensure that the objectives are being met

(a)  

Management need to ensure that enough funding is available at the right time to meet the needs of the business

(a)  

Involves same type of decisions focusing on how the firms raise money from investors, how to invest money to earn a profit and how to reinvest profits in the business or distribute them back to investors

(a)  

It includes the answers as to how much of their earnings should they spend, how much should they save, and how should they invest their savings

 

(a)  

 Deals with an individuals’ decisions concerning the spending and investing of income

(a)  

 Deals with an individuals’ decisions concerning the spending and investing of income

(a)  

plays an important role in the student’s professional and even personal life.

(a)