Ratio Classes

Ratio classes are used when performing analytical review and completing the Summary of Uncorrected Misstatements document. You can assign ratio classes in the Trial Balance and Mapping database under the Class column.

Notes:

To calculate financial ratios correctly, ratio classes must be assigned to the accounts in the Trial Balance.
To present transactions correctly in the Summary of Uncorrected Misstatements document, you must specify the appropriate ratio class for each Balance Sheet item.

Class	Description
TR	Assets - Current - Trade receivable
QA	Assets - Current - Other quick
IN	Assets - Current - Inventory
CA	Assets - Current - Other
FD	Assets - Capital - Amortized cost
FN	Assets - Capital - Non-amortized cost
FA	Assets - Capital - Accumulated amortization
IA	Assets - Capital asset
OA	Assets - Other asset
TP	Liabilities - Current - Trade payable
CL	Liabilities - Current - Other
LL	Liabilities - Long term
DI	Equity - Dividend
RE	Equity - Retained earnings
EQ	Equity - Other
SA	Revenue - Credit sales
SO	Revenue - Other sales
RO	Revenue - Other
CD	Expense - Cost of sales - Amortization
CN	Expense - Cost of sales - Non-cash
CI	Expense - Cost of sales - Interest
PU	Expense - Cost of sales - Purchase
CR	Expense - Cost of sales - Repair and maintenance
CS	Expense - Cost of sales - Other cost of sales
OD	Expenses - Other - Amortization
ON	Expenses - Other - Non-cash
IT	Expenses - Other - Income tax expense
OI	Expenses - Other - Interest
OR	Expenses - Other - Repairs and maintenance
OE	Expenses - Other - Other expenses

Ratio Classes

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