Log In
Or create an account ->
Imperial Library
Home
About
News
Upload
Forum
Help
Login/SignUp
Index
Title
Contents
About the author
Preface
Acknowledgements
Prologue
Introduction
PART 1 The basics of accounting
1 The balance sheet and the fundamental principle
Assets, liabilities and balance sheets
Sarah’s ‘personal’ balance sheet
The balance sheet of a company
The balance sheet chart
Summary
2 Creating a balance sheet
Procedure for creating a balance sheet
SBL’s balance sheet
The different forms of balance sheet
Basic concepts of accounting
Summary
3 The profit & loss account and cash flow statement
The profit & loss account
The cash flow statement
‘Definitive’ vs ‘descriptive’ statements
Summary
4 Creating the profit & loss account and cash flow statement
Creating the profit & loss account
Creating the cash flow statement
Summary
5 Accounting in practice
More essential concepts
Setting up your software
Accounting in a simple world
Accounting in the real world
’Proving’ your balance sheet
Summary
PART 2 Interpretation and analysis of accounts
6 Wingate’s annual report
Different types of accounts
The reports
Assets
Liabilities
Shareholders’ equity
The P&L and cash flow statements
7 Financial analysis: Introduction
The ultimate goal
The two components of a company
The general approach to financial analysis
Wingate’s highlights
Summary
8 Analysis of the enterprise
Return on capital employed
The components of ROCE
Where do we go from here?
Expense ratios
Capital ratios
Summary
9 Analysis of the funding structure
The funding structure ratios
Lenders’ perspective
Gearing
Shareholders’ perspective
Liquidity
Summary
10 Valuation of companies
Book value vs market value
Valuation techniques
Summary
PART 3 Listed company accounts
11 Listed company accounts: Introduction
Introduction
The primary statements
Terminology and jargon
Accounting standards
Fair value vs historical cost
Summary
12 Interpretation of Listco’s accounts
Intangible assets
Groups of companies
Accounting for subsidiaries
Accounting for associates and joint ventures
Accounting for investments
Property, plant and equipment
Capital/Funding
Equity
Debt
Financial instruments
Foreign currencies
Hedging
Pensions
Corporation tax
Share buy backs/Treasury shares
Share-based payments
Earnings per share
Conclusion
Glossary
Appendix 1: Wingate Foods’ accounts
Appendix 2: Listco’s accounts
Index
Endorsement
Imprint
← Prev
Back
Next →
← Prev
Back
Next →