@rcdv1703There are so many reasons one can think of. Unang una, an increase in cash does not really mean that the business is operating profitably because there could many other reasons why cash increased (which we can see by interpreting the cash flow statement). Pangalawa, there is always room for improvement kaya kahit nag increase ang cash due to profitability, dapat pa din maghanap ng ways to keep on improving in all areas of the business.
Normally, SFP at SCI ang ginagawan ng vertical analysis pero kung required na gawan din ang CFS, yung total cash inflows ang dapat na basis to compare each type of cash flow with the total cash inflows. Halimbawa, of the total cash inflows, 10% came from the sale of machinery.
sir how about sa statement of cash flow vertical analysis saan po idi-divide each item? sa net cash flow during the year or ending cash balance? and para po ba siyang sa income statement na sa isang item yung net sales lang idi-divide sa lahat ng values? thank you po.
Good question! Normally, especially for classroom purposes, SFP at SCI o income statement ang ginagawan ng vertical analysis. Sa SCF, ang base amount "typically" ay ang cash flows from operating activities dahil yun ang pinaka ideal na source ng cash ng isang company pero may mga gumagamit ng net cash flows during the period as base amount. Meron ding nagsasabi na dapat ay ang total cash inflows. Accountants don't always have to agree on everything in accounting. Sometimes, it's a matter of one's own judgement and opinion as long as he can defend his choice based on sound reasoning. That's why may mga accounting rules na nababago. As an example, dati acceptable ang LIFO method of costing inventory pero ngayon hindi na.
@@ActCountAnt.AccountingTutorial noted po sir. I might consider nalang po na net cash flow from operating activities as base amount sa IS. Thank you po for responding quickly. For context po, we are currently doing financial statements for our thesis po. Need po namin ng horizontal and vertical analysis for SFP, SCI and SCF. Nahanap ko lang pong sample sa net is usually yung dalawang nauna and wala po for SCF thank you po for clarifying.
hello po sir ask ko lng po cinonvert ko po kasi yung buong horizontal analysis to vertical analysis and naguguluhan po ako on how to get a 100% sa Total Liabilities and Equity kasi po nagiisa yung equity thank you po
Sole proprietorship ba yung business o corporation? Baka kailangan mong iconsider ang net income and other accounts na nakakaapekto sa balance ng equity.
Pwede. Pwedeng 50.8% o 51% or 50.78% na lang depende kung saan iraround off (kung round off two digits after the decimal point o 1 digit after the decimal point o sa nearest ones) basta consistent sa paground off ng ibang percentages.
Pinaliwanag ko ang sagot dyan sa video. Fixed yun. Sa Math pa lang natake up yun. To convert decimal to percent, multiply by 100 o move the decimal point 2 places to the right.
Very good question! Sa Math, any number divided by zero is NOT DEFINED. Sa horizontal analysis, kapag zero ang balance ng isang account during the base year, hindi meaningful ang percent increase so you may just write N/M (not meaningful).
Diniscuss ko pano gawin yung vertical analysis for more than one period dyan sa last part ng video although walang illustrative problem. Pakinggan mo na lang ang explanation dahil simple lang gawin yun na tulad sa isang period lang.
Sir, paano po kapag walang net sale sa given? revenue, cost of good sold, gross profit, selling and genral expenses, other expenses, and income lang po yung nasa give, paano po masosolve yung sa vertical analysis po? THank you po hehe sana ma notice
Yes. Sales is actually the main revenue account of a merchandiser and manufacturer. If the business is service-concern, instead of sales, it uses professional revenue, service revenue and the like. So, use that revenue account if there is no sales account.
Kong ganto ba naman sana mag turo ung prof namin mas maiintidihan ko pa . Gara kasi mag turo ng prof namin ambilis mag salita tapos ang iingay pa ng kaklase ko buti nalang kahit papaano mataas sya mag bigay ng grades 😁
Napaka effective po ng turo niyo and explanation, madaling matutunan. Thankyou so much po !♡
Kaya nga po .maiintindihan mo talaga ung tinuturo nya
Wow!!! Galing. Well-explained.
Thank you sir for helping me to understand this.very clear
Very useful nito for me🤯thank you po🥰
Badly needed po rn. Sobrang helpful po for a student like me since hindi nagtuturo at kami yung pinagtuturo ng teacher namin 🥲💗thanks po
Thank you so much sir....crystar clear ang explanation...looking 4ward to another video tutorials like this...
Thank u sir, u explained it very well.
Thank you po sobrang nakatulong po sakin na mas maintindihan ko ng maayos♥
Hello po good morning 😊 Ang laking tulong po nitong video na ginawa mopo♥️ thank you and godbless po
Salamattt Sir!! masasagutan ko na project ko
Hello po, ask ko lang po, why we need to improve if the cash is increased by horizontal analysis of balance sheet?
@rcdv1703There are so many reasons one can think of. Unang una, an increase in cash does not really mean that the business is operating profitably because there could many other reasons why cash increased (which we can see by interpreting the cash flow statement). Pangalawa, there is always room for improvement kaya kahit nag increase ang cash due to profitability, dapat pa din maghanap ng ways to keep on improving in all areas of the business.
@@ActCountAnt.AccountingTutorial ah i see nga po, thank you po sir
Hi, paano po ang vertical analysis for cash flow statement? paano po ang interpretation nya and ano po ang magiging basis?
Normally, SFP at SCI ang ginagawan ng vertical analysis pero kung required na gawan din ang CFS, yung total cash inflows ang dapat na basis to compare each type of cash flow with the total cash inflows. Halimbawa, of the total cash inflows, 10% came from the sale of machinery.
Thank you po, very helpful 💖
Thank you so much sir, you explained it well ❤
sir how about sa statement of cash flow vertical analysis saan po idi-divide each item? sa net cash flow during the year or ending cash balance? and para po ba siyang sa income statement na sa isang item yung net sales lang idi-divide sa lahat ng values? thank you po.
Good question! Normally, especially for classroom purposes, SFP at SCI o income statement ang ginagawan ng vertical analysis. Sa SCF, ang base amount "typically" ay ang cash flows from operating activities dahil yun ang pinaka ideal na source ng cash ng isang company pero may mga gumagamit ng net cash flows during the period as base amount. Meron ding nagsasabi na dapat ay ang total cash inflows. Accountants don't always have to agree on everything in accounting. Sometimes, it's a matter of one's own judgement and opinion as long as he can defend his choice based on sound reasoning. That's why may mga accounting rules na nababago. As an example, dati acceptable ang LIFO method of costing inventory pero ngayon hindi na.
@@ActCountAnt.AccountingTutorial noted po sir. I might consider nalang po na net cash flow from operating activities as base amount sa IS. Thank you po for responding quickly. For context po, we are currently doing financial statements for our thesis po. Need po namin ng horizontal and vertical analysis for SFP, SCI and SCF. Nahanap ko lang pong sample sa net is usually yung dalawang nauna and wala po for SCF thank you po for clarifying.
hello po sir ask ko lng po cinonvert ko po kasi yung buong horizontal analysis to vertical analysis and naguguluhan po ako on how to get a 100% sa Total Liabilities and Equity kasi po nagiisa yung equity thank you po
Sole proprietorship ba yung business o corporation? Baka kailangan mong iconsider ang net income and other accounts na nakakaapekto sa balance ng equity.
thank you sir 🙏
Bakit po naging 32.14 yung sagot sa prepaid expenses? E ang lumabas po saken na total ay 36
Double check mo computation mo. 90,000 divided by 280,000.
Hello sir, pano po if walang amount sa isang year po?
May similar question about that sa comment. Pakihanap mo. Let me know if di mo nakita.
Di po ba dapat yung ileless sa CGAS na inventory is ending? O error lang po yung date na nalagay sa presentation? Pa clarify po. Thanks
Ano specifically ang tinutukoy mo? Tama naman ang date ah - December 31, 2022 ang date ng ending inventory.
Hello po sir. Yung sa unang merchandise inventory po which i assume po is beginning inventory. Tama po ba?
Yes, beginning naman yun ng 2022 kasi December 31, 2021 (ending ng 2021 pero beginning ng 2022).
Hello sir, pano po pag dalawang years yung nasa vertical analysis?? Ganon parin po ba sa horizontal analysis??
Or gagawan po isa isa??
Nasa pinakahuling part ng video ang sagot sa tanong mo.
so good!
Thank you
good afternoon po, paano po kaya kapag 5 years yung gagawin po
Hello. Nasa last few seconds ng video ang explanation about that.
Sir yung Land po ba ay hindi po nababago ang presyo?
Pwedeng marevalue ang land pero hindi dinedepreciate sa accounting dahil it is assumed to have unlimited useful life.
@@ActCountAnt.AccountingTutorial salamat po sir God bless po
Thank you so much sir♥️
hello po! yung net sales and net earnings po ba is iisa lang?
No. Net earnings is the same as net income.
noted po! salamuch sir!@@ActCountAnt.AccountingTutorial
uhm, follow up question po. is it correct po ba if yung percent is 491.14%?
since 14265 - 2474 = 12151 ÷ 2474 then × 100?
Mali yung subtraction mo
Sir what if po 50.78 pwede pa po ba yan ma round off?
Pwede. Pwedeng 50.8% o 51% or 50.78% na lang depende kung saan iraround off (kung round off two digits after the decimal point o 1 digit after the decimal point o sa nearest ones) basta consistent sa paground off ng ibang percentages.
san nakuha yung 100 na ing times
Pinaliwanag ko ang sagot dyan sa video. Fixed yun. Sa Math pa lang natake up yun. To convert decimal to percent, multiply by 100 o move the decimal point 2 places to the right.
thank you professor
Paano po kabang zero balance yung earlier period as a base? Thank you in advance po.
Very good question! Sa Math, any number divided by zero is NOT DEFINED. Sa horizontal analysis, kapag zero ang balance ng isang account during the base year, hindi meaningful ang percent increase so you may just write N/M (not meaningful).
thank you, sir!!
thank you for explaining this. it helped me understand the lesson a lot! 🩷
Thank you , nakatulong sa horizontal analysis sa space ko , sir baka meron kayo yung vertical analysis statement of income two year comparison ?
Diniscuss ko pano gawin yung vertical analysis for more than one period dyan sa last part ng video although walang illustrative problem. Pakinggan mo na lang ang explanation dahil simple lang gawin yun na tulad sa isang period lang.
@@ActCountAnt.AccountingTutorial thank you po ulit sir
Thank you po Sir
Sir, paano po kapag walang net sale sa given? revenue, cost of good sold, gross profit, selling and genral expenses, other expenses, and income lang po yung nasa give, paano po masosolve yung sa vertical analysis po? THank you po hehe sana ma notice
Yes. Sales is actually the main revenue account of a merchandiser and manufacturer. If the business is service-concern, instead of sales, it uses professional revenue, service revenue and the like. So, use that revenue account if there is no sales account.
@@ActCountAnt.AccountingTutorial Okay po, Thank you so much po sir! Godbless po☺
Inedit mo given info. Kung may cost of goods sold, merchandising business yan. May gross profit, kya macocompute mo ang sales.
@@ActCountAnt.AccountingTutorial ano po formula gagamitin nun sir?
Net sales minus COGS equals gross profit kaya COGS plus gross profit equals net sales.
Kong ganto ba naman sana mag turo ung prof namin mas maiintidihan ko pa . Gara kasi mag turo ng prof namin ambilis mag salita tapos ang iingay pa ng kaklase ko buti nalang kahit papaano mataas sya mag bigay ng grades 😁
Sir bakit Po 100%yun
100% ang ano?
Thank you po, very helpful 💖