What do you mean by Parallel and Horizontal Analysis? Describe the differences between them. What is ratio analysis? Importance, objectives and limitation of ratio analysis. What do you mean by liquidity of business and how can determine liquidity in a firm?

(27).    mgvš—ivj I Dj¤^ we‡k­lY ej‡Z Kx eySvq? G‡`i g‡a¨ cv_©K¨ wjLyb|

mgvš—ivj ev Abyf~wgK we‡k­lY

-   hLb †ek K‡qK eQ‡ii Avw_©K weeiYx‡K cvkvcvwk †i‡L we‡k­lY Kiv nq ZLb Zv‡K mgvš—ivj we‡k­lY ev Horizontal Analysis e‡j| G we‡k­lY‡K cÖeYZv we‡k­lYI ejv nq|

-   g~jZ G we‡k­l‡Y AZx‡Z †Kvb GK eQ‡ii Avw_©K weeiYx‡K base a‡i cÖwZwU AvB‡U‡gi n«vm-e„w×i kZKiv nvi wba©viY Kiv nq| G Kvi‡Y we‡k­lY‡K MwZkxj we‡k­lYI ejv nq|

LvovLvwo ev Dj¤^ we‡k­lY

- ‡h we‡k­l‡Y ïaygvÎ GKwU wbw`©ó eQ‡ii Avw_©K weeiYxmg~n we‡k­lY Kiv nq Zv‡K Dj¤^ we‡k­lY ev Vertical Analysis e‡j| G we‡k­lY‡K mgAvKvi Avw_©K weeiYx †KŠkjI ejv nq|

- g~jZ G we‡k­l‡Y Avw_©K weeiYxi GKwU wbw`©ó Zvwi‡Li Zvrch©c~Y© AvB‡Ug‡K wfwË a‡i Ab¨vb¨ AvB‡Ug‡K Gi mv‡_ Zzjbv Kiv nq|

 

mgvš—ivj Ges Dj­¤^ we‡k­l‡Yi g‡a¨ cv_©K¨mg~n t

mgvš—ivj ev Abyf~wgK we‡k­lY	Dj¤^  ev LvovLvwo we‡k­lY
(a). Avw_©K weeiYxi †h we‡k­l‡Y cÖwZôv‡bi GKvwaK eQ‡ii Avw_©K weeiYxmg~n‡K Kv‡R jvMv‡bv nq Zv‡K mgvš—ivj ev Abyf~wgK we‡k­lY e‡j|	(a). Avw_©K weeiYxi †h we‡k­l‡Y cÖwZôv‡bi ‡Kvb GK eQ‡ii Avw_©K weeiYxmg~n‡K Kv‡R jvMv‡bv nq Zv‡K Dj¤^ ev LvovLvwo we‡k­lY e‡j|
(b).     Zzjbvg~jK Avw_©K weeiYx ˆZwi KivB G we‡k­l‡Yi g~j D‡Ïk¨|	(b).      GKwU wbw`©ó eQ‡ii †cÖw¶‡Z mvwe©K weeiYxmg~‡ni AbycvZ we‡k­lY KivB G we‡k­l‡Yi g~j D‡Ïk¨|
(c).      G we‡k­lY wewfbœ eQiwfwËK I Zzjbvg~jK e‡j G‡K MwZkxj we‡k­lY e‡j|	(c).      G we‡k­lY GKwU wbw`©ó eQ‡ii g‡a¨B mxgve× e‡j G‡K w¯’i we‡k­lY e‡j|
(d).      G we‡k­l‡Yi gva¨‡g wewfbœ eQ‡ii Avw_©K Ae¯’v I Avw_©K djvd‡ji Zzjbv Kiv hvq|	(d).      G we‡k­l‡Yi gva¨‡g wewfbœ eQ‡ii Avw_©K Ae¯’v I Avw_©K djvd‡ji Zzjbv Kiv hvq bv|
(e).      `xN©‡gqv`x †SuvK we‡k­lY I cwiKíbv cÖYq‡Yi †¶‡Î G we‡k­lY LyeB Dc‡hvMx|	(e).      `xN©‡gqv`x †SuvK we‡k­lY I cwiKíbv cÖYq‡Yi †¶‡Î G c×wZ e¨envi Kiv nq bv|

(28).          AbycvZ we‡k­lY Kx? AbycvZ we‡k­l‡Yi ¸i“Z¡ ev D‡Ïk¨mg~n I mxgve×Zv Kx Kx?

AbycvZ we‡k­lY

-   AbycvZ we‡k­lY n‡jv Ggb GKwU MvwYwZK m¤úK© wbY©‡qi †KŠkj hvi gva¨‡g GKwU e¨emv‡qi Avw_©K ivwk ev DcvËmg~n Ab¨ GKwU cÖwZôv‡bi ev wewfbœ eQ‡ii ev wk‡íi Av`k©gv‡bi mv‡_ Zzjbv Kiv hvq|

-   cÖwZôv‡bi GKwU ivwki gv‡bi mv‡_ Av‡iKwU ivwki gv‡bi †h MvwYwZK m¤úK© ev Zv‡`i ga¨Kvi AvbycvwZK m¤úK© _v‡K Zv AbycvZ we‡k­l‡Yi gva¨‡g wbY©q Kiv nq|

-   AbycvZ we‡k­l‡Yi AbycvZ gvb Av`k© gv‡bi mv‡_ ev wk‡í Aew¯’Z Ab¨vb¨ mgRvZxq e¨emv‡qi Abycv‡Zi mv‡_ Zzjbv Kiv nq Ges Gi gva¨‡g e¨emv‡qi `¶Zv cwigvc Kiv nq|

AbycvZ we‡k­l‡Yi ¸i“Z¡

-   Avw_©K we‡k­l‡Yi me©v‡c¶v ¸i“Z¡c~Y©, eûj e¨eüZ I djcÖm~ we‡k­lY n‡jv AbycvZ we‡k­lY| Avw_©K we‡k­lKMY cÖwZôv‡bi `¶Zv, e¨q ms‡KvPb I gybvdv nv‡ii e„w×i aviv wVK ivLv cÖf„wZi g~j¨vq‡bi Rb¨ AbycvZ we‡k­l‡Yi mnvqZv wb‡q _v‡K|

-   wb‡P AbycvZ we‡k­l‡Yi D‡Ïk¨mg~n Av‡jvPbv Kiv n‡jv t

                               (i).      Zvij¨ t ‡Kvb cÖwZôv‡bi Zvij¨ Ae¯’v we‡k­l‡Yi Rb¨ Current Ratio Ges Acid Test Ratio we‡k­lY me©vwaK RbwcÖq|

                             (ii).      mvg_©¨ t AbycvZ we‡k­l‡Yi gva¨‡g GKwU cÖwZôvb `xN©‡gqv‡` FY cwi‡kva Kivi mvg_©¨ iv‡L wKbv Zv hvPvB Kiv hvq|  

                          (iii).      e¨e¯’vcbvi `¶Zv t e¨e¯’vcbv KZ `¶Zvi mv‡_ e¨emvq cwiPvjbv Ki‡Q A_©vr e¨emv‡qi m¤ú` KZ Kvh©Kifv‡e e¨envi Ki‡Z cvi‡Q Zv Rvbv m¤¢e nq wewfbœ AbycvZ, †hgb- Turn Over Ratio, Expense Ratio, Activity Ratio we‡k­l‡Yi gva¨‡g|

                          (iv).      gybvdv AR©b t e¨emv‡qi gybvdv cwigvc Kivi Rb¨ Gross Profit Ratio, Net Profit Ratio, Return on Investment Ges Return on Equity AbycvZ e¨eüZ nq|

                             (v).      mvaviY cÖeYZv we‡k­lY t cÖwZôv‡bi MwZ-cÖK…wZ ev mvaviY cÖeYZv wbY©‡q AbycvZ we‡k­lY mvnvh¨ K‡i _v‡K|

AbycvZ we‡k­l‡Yi mxgve×Zv t wb‡P AbycvZ we‡k­l‡Yi mxgve×Zvmg~n Av‡jvPbv Kiv n‡jv t

                               (i).      Av`k©gvb t AbycvZ we‡k­l‡Yi g~j ev Ab¨Zg RwUjZv n‡jv Av`k© gvb wVK Kiv|

                             (ii).      eûwea e¨emv t e„n`vKvi cÖwZôvb ïay GKwU jvB‡bi e¨emv bv K‡i wewfbœ cÖKvi e¨emv K‡i _v‡K| d‡j mswk­ó e¨emv cÖwZôvbwU †Kvb wk‡íi Aš—fy©³ Zv wVK Kiv RwUj welq n‡q `uvovq|                                                                                                                                                                                                                 

                          (iii).      wnmveweÁvb c×wZi e¨envi t wewfbœ cÖwZôvb wnmveweÁvb c×wZi e¨envi GKfv‡e K‡i bv| d‡j GK cÖwZôv‡bi mv‡_ Ab¨ cÖwZôvb‡K Zzjbv Kiv A‡bKUv A_©nxb n‡q c‡o|

                          (iv).      AbycvZ w¯’i t AbycvZ GKwU w¯’i cwigvcK| †Kvb w¯’i cwigvcK fwel¨‡Zi cÖeYZv mwVKfv‡e wbY©q Ki‡Z cv‡i bv|

                             (v).      wk‡íi mvaviY nvi t D³ mvaviY Mo nvi A‡bKUv AbygvbwfwËK| †Kv¤úvwb G †¶‡Î ïay cÖwZ‡hvMx‡`i AbycvZ w`‡Z cv‡i Ab¨‡`i AbycvZ we‡ePbvq bvI Avb‡Z cv‡i|

(29).    GKwU e¨emv‡qi Zvij¨ ej‡Z Kx †ev‡Sb? GKwU dv‡g©i Zvij¨ Kxfv‡e wba©viY Kiv hvq?

Zvi‡j¨i msÁv  

-   e¨emvq cÖwZôv‡bi PjwZ `vq cwi‡kv‡ai ¶gZv‡K Zvij¨ ejv nq| GB Zvij¨ e¨emvq cÖwZôv‡bi Rb¨ LyeB ¸i“Z¡c~Y© welq|

-   Zvij¨ we‡k­l‡Yi gva¨‡g cÖwZ 1 UvKv ¯^í‡gqv`x `v‡qi wecix‡Z KZ UvKvi PjwZ m¤ú` Av‡Q Zv m¤ú‡K© AeMZ nIqv hvq| ZvB Zvij¨ Ae¯’v‡K cÖwZôv‡bi ¯^í‡gqv`x ¯^”QjZvi cÖZxK ejv nq|

-   Z‡e cÖ‡qvR‡bi AwZwi³ Zvi‡j¨i d‡j bM` A_© Ajmfv‡e c‡i _v‡K d‡j gybvdv n«vm cvq| Aciw`‡K gybvdv e„w× Kivi Rb¨ ¯’vqx m¤úwˇZ gvÎvwZwi³ wewb‡qvM Kviev‡ii PjwZ Avw_©K ¯^”QjZv wech©¯— K‡i| myZivs Zvij¨ Ges gybvdv ci¯úi m¤úwK©Z Ges wecixZag©x|

GKwU dv‡g©i Zvij¨ wba©viY c×wZ

-   Zvi‡j¨i Kvg¨ Ae¯’v wba©viY GKwU RwUj welq| weMZ AwfÁZvi Av‡jv‡K Kvievi cÖwZôvb Zvi Zvij¨ wba©viY K‡i _v‡K|

-   Zvi‡j¨i ch©vq wba©vi‡Yi Rb¨ mvaviYZ wbgœwjwLZ wZbwU AbycvZ e¨envi Kiv nq t

                                           (i).      PjwZ AbycvZ

                                         (ii).      Zvij¨ AbycvZ

                                      (iii).      Kvh©Kix g~jab AbycvZ