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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