This report discusses the functions of the accounting and finance department in businesses, including managing funds and preparing financial statements. It also explores the ratio analysis for SKANSKA PLC, a construction company, to assess its financial performance. The report covers liquidity, turnover, and profitability ratios, providing insights into the company's ability to pay debts, generate revenues, and earn profits. The analysis highlights the importance of managing resources and sales for better performance and higher profitability.