how to calculate and record the adjustments needed and the effect on financial statements in respect of: accruals and prepayments of income and expenses, irrecoverable debts, irrecoverable debts recovered and allowance for irrecoverable debts, depreciation, inventory valuation, correction of errors

how to calculate the following ratios: working capital cycle (in days), net working assets to revenue (sales), interest cover, gearing ratio, earnings per share, price/earnings ratio, dividend per share, dividend yield, dividend cover