how to analyse and evaluate the results of the ratios and draw conclusions
how to evaluate the profitability, liquidity and efficiency of an organisation by interpreting ratios
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