The review and systematization of approaches to the financial analysis of profit organizations in Russian course books

Basing on generalization and systematization of textbook materials the article discusses the main areas of financial analysis of profit-making organizations: liquidity analysis, financial stability analysis, analysis of asset turnover (business activity), cost-benefit analysis. For each of the areas the authors identify similar and distinctive features in the approaches to the financial analysis, which will allow students to comprehend and learn better its basic principles, and to avoid some confusion in the study of techniques developed by various authors.