Quite often, when analyzing the activities of an enterprise, to calculate profitability, for example, it is necessary to know the average value of assets. This indicator is calculated on the basis of indicators of the economic activity of the enterprise in dynamics.
Instructions
Step 1
In accounting, assets are divided into current and non-current.
Step 2
In terms of liquidity, non-current assets are what the firm owns, but cannot use their cash equivalent for at least a year. Buildings owned by the organization, equipment and other property are classified as fixed assets. Also, the category of non-current assets includes intangible assets (patents, for example) and long-term financial investments.
Step 3
Working assets include the organization's stocks - finished products, raw materials and supplies in a warehouse or in production. Also, the composition of current assets includes someone's liabilities to the company - for example, future payments on already concluded contracts or securities and bills of exchange. And, finally, current assets include the most liquid assets - cash in the cash desk of the organization, as well as its money in current accounts or in short-term bank deposits.
Step 4
In sum, all these categories form the value of the organization's assets. All of them are displayed in the first and second sections of the balance sheet, and their sum is shown in line 300 "Balance".
Step 5
In order to determine the average value of assets, it is necessary to know their state in dynamics.
If you have data on the size of assets for each quarter, you can find the chronological average of the value of assets using the formula:
Average value of assets = (50% * Assets for the 1st quarter + Assets for the 2nd quarter + Assets for the 3rd quarter + 50% * Assets for the 4th quarter) / 3
Step 6
For example, the asset size data is as follows:
Assets for the 1st quarter = 4 million rubles.
Assets for the 2nd quarter = 2.5 million rubles.
Assets for the 3rd quarter = 3 million rubles.
Assets for the 3rd quarter = 3 million rubles.
Then the average value of assets = (2 + 2, 5 + 3 + 1, 5) / 3 = 9/3 = 3 million rubles.
Step 7
If we have data on the value of assets at the beginning and at the end of the period, then the average value is calculated using the arithmetic mean formula:
Average value of assets = (Assets at the beginning of the period + Assets at the end of the period) / 2
Step 8
For example, the asset size data is as follows:
Assets for 2009 = 5 million rubles.
Assets for 2010 = 7 million rubles.
Average assets for 2010 = (5 + 7) / 2 = 6 million rubles.
Step 9
Similarly, you can calculate the average amount of capital and other indicators in the presence of data on their dynamics.
