Competency 319.1.2: Ratios – The graduate determines the financial condition of a firm using financial ratios and other financial data. Competency 319.2.1: Technology Tools – The graduate uses information technology tools for specified business purposes. Objectives: 319.1.2-04: Determine a firm’s financial condition by calculating and benchmarking specified ratios against other companies in the industry. 319.2.1-01: Use the Internet to gather information on a specified business topic. 319.2.1-02: Produce business letters or memorandums using a word-processing application. 319.2.1-03: Develop a spreadsheet report that solves a business problem.