Use the ratios explained in section 13.6 to carry out a full analysis of the Year 2 column of the accounts of Peter (Television) plc. Prepare your analysis before you read Tables 13.3 to 13.6.

When you have finished, compare your analysis with the ratios calculated. Where your answers differ, be sure that you understand whether it is due to an arithmetic error or a more fundamental point. Keep a note of your score of the number of items calculated correctly.

Then go back to Year 1 and repeat the exercise. Hopefully your score of correct items will have increased.