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s ta te m e n t .

_ T h e s tu d e n t d e v e lo p s a c o n c lu s io n b e y o n d r e

- s t a t e m e n t o f th e th e s is

r a tio s

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m p

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s l i q

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E s s e n t ia ı e le m e n ts A d d r e s s n e e d s o f th c a u d ie n c e ( a c r e d it m a n a g c r )

in d u s tr y c o m p e tito r s

_ M a k e s specific a n d d e ta ile d c o m p a ris o n to m tio s o f p r e v io u s y e a r o r o F

r e fe r e n c e to th e r a tio s

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p e d

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g r a

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_ M a k e s n o c a lc u la tio n e r r o r s

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E S S m t i aı c le m e n t , R a t i o s

a p p ro p tia te to n e a n d la n \ a g e

― ― ıin e s tu d e n t d e m o n s tr a te s a u d ie n c e m v a rc n e s s th ro u g h th e u s e o f

u s a g e

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r o o fr e a d s f o r g

r a m m a , .

° . R h . N i e s , s p

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F in a n c ia l S t a t e m e n t A n a ly s is M e m o