# DFS Ratio's

Registered Posts: 12 Regular contributor ⭐ ? ⭐
Hi everybody
I'm doing my DFS exam in December, does anybody have any idea for memorising the equations for the Ratio's, can't beleive there are so many to learn :huh:

• Registered Posts: 1,954
I find them easier to remember when I understand what the ratio is doing. Then it makes sense which figures to use, instead of just memorising formulas....
• Registered Posts: 1 New contributor ?
• Registered Posts: 241 ? ? ?
yea same

also a problem with the written question aswell !!

Are the written question in section one and the last question in section 2 based on IAS's and IFRS's ??
• Registered Posts: 400
well it will be definately based on IAS because in dfs we always use international accounting standards

2ndly the quickest and easiest way 2 do ratios is to remember the performa of income statement by heart and then apply the formulaes It will make more sense i did in that way and it really helped me 2 memorize them but again learning the formulaes is not enough 2 do the question u should know the reason behind every ratio
i hope so this will help

Umer Ali
• Registered Posts: 624
Your exam will be under the international framework (IFRS/IAS).

The advice I would give to get to grips with the ratios is NOT to rote-learn them 'parrot fashion'. It is important that you understand WHY a ratio is calculated, AND what the ratio is telling you. By understanding why something is done will help you understand how to calculate it. The examiner is looking for competence in this area and he is doing this by (a) asking you to calculate the ratios and (b) asking you to make comment on them to demonstrate that you know why they are calculated as opposed to merely crunching the numbers on the calculator.

Good luck

Steve
• Registered Posts: 53 ? ? ?
I just wrote them down on cards and took them around with me where ever i went and kept reading them over and over again. Then i used to test myself writing as many as i could remember down. I did the same with the IAS's. It worked cause i passed in June :001_smile: good luck and am sure you will do just fine come the exam in december.