ABSTRACT

This title was first published in 2000:  The authors' workbook approach provides a treatment of financial accounting practice which readers at differing levels of knowledge can tailor individually to their learning requirements. There is an appendix of photocopiable formats including financial rations and segment analysis.

chapter |1 pages

Development of accounting

chapter |1 pages

The accounting task

chapter |1 pages

Fundamental accounting concepts

chapter |1 pages

The accounting model

chapter |1 pages

Profit and loss account classification

chapter |1 pages

Balance sheet classification

chapter |1 pages

Cash flow statement

chapter |1 pages

Disclosure in annual reports

chapter |1 pages

Modern requirements

chapter |1 pages

Auditors’ report

chapter |9 pages

Summary

chapter |1 pages

Introduction

chapter |2 pages

Overview

chapter |2 pages

Pyramid of ratios

chapter |1 pages

Ratio calculation

chapter |2 pages

Performance ratios (profitability)

chapter |2 pages

Performance ratios (asset turnover)

chapter |1 pages

Standards for analysis

chapter |1 pages

The need for caution

chapter |1 pages

Different viewpoints

chapter |6 pages

Problems

chapter |1 pages

Introduction

chapter |1 pages

Ratio calculation

chapter |2 pages

Financial status ratios

chapter |2 pages

Stock market ratios

chapter |1 pages

Debt: short-term or long-term?

chapter |1 pages

Summary

chapter |6 pages

Problems

chapter |1 pages

Basic transactions and company accounts

chapter |1 pages

Information flows

chapter |1 pages

Double-entry bookkeeping

chapter |1 pages

Stages in preparing published accounts

chapter |1 pages

Summary

chapter |16 pages

Problems

chapter |2 pages

Profit measurement

chapter |8 pages

Accrual accounting

chapter |2 pages

Measuring sales revenue (turnover)

chapter |2 pages

Treatment of expenditures

chapter |1 pages

Summary

chapter |8 pages

Problems

chapter |1 pages

Stock in accounts

chapter |2 pages

Trading stock

chapter |3 pages

Flow of goods assumptions

chapter |2 pages

Manufacturing stock

chapter |1 pages

Long-term contracts

chapter |1 pages

Summary

chapter |6 pages

Problems

chapter |1 pages

Capital expenditure

chapter |1 pages

Presentation in published accounts

chapter |1 pages

Depreciation

chapter |3 pages

Useful life and residual value

chapter |2 pages

Methods of depreciation

chapter |2 pages

Varying depreciation charges

chapter |1 pages

Leasing fixed assets

chapter |1 pages

Revaluing fixed assets

chapter |8 pages

Problems

chapter |1 pages

Background

chapter |1 pages

Corporation tax rates

chapter |1 pages

Adjustments to accounting profits

chapter |1 pages

Deferred tax

chapter |1 pages

Accounting for tax

chapter |1 pages

Summary

chapter |4 pages

Problems

chapter |1 pages

Capital employed

chapter |1 pages

Ordinary shareholders’ funds

chapter |4 pages

Issues of ordinary shares

chapter |1 pages

Creditors due after one year

chapter |3 pages

Gearing

chapter |1 pages

Preference share capital

chapter |1 pages

Summary

chapter |10 pages

Problems

chapter |1 pages

Why profit and cash may differ

chapter |1 pages

Cash flow statements

chapter |1 pages

Alternative format

chapter |1 pages

Interpreting Tesco’s cash flows

chapter |1 pages

Key aspects of cash flow

chapter |2 pages

Deriving a cash flow statement

chapter |1 pages

Summary

chapter |10 pages

Problems

chapter |1 pages

Investments in equity

chapter |2 pages

Group accounts

chapter |1 pages

Inter-company transactions

chapter |1 pages

Acquisitions

chapter |1 pages

Goodwill and intangible assets

chapter |1 pages

Minority interests

chapter |3 pages

Mergers

chapter |1 pages

Non-consolidated subsidiaries

chapter |1 pages

Summary

chapter |8 pages

Problems

chapter |1 pages

Background

chapter |1 pages

UK/US balance sheet formats

chapter |1 pages

UK/US versus other countries

chapter |1 pages

Multinationals

chapter |2 pages

Foreign currency translation

chapter |1 pages

Summary

chapter |8 pages

Problems

chapter |1 pages

Background

chapter |1 pages

Measuring the rate of inflation

chapter |2 pages

Current cost accounting (CCA)

chapter |1 pages

Summary

chapter |4 pages

Problems

chapter |1 pages

Introduction

chapter |2 pages

Financial analysis and economic reality

chapter |1 pages

Disclosure and accounting conventions

chapter |2 pages

Analysis of Tesco’s 1999 accounts

chapter |13 pages

Segment Analysis

chapter |1 pages

Summary

chapter |14 pages

Problem

chapter 1|1 pages

Synonyms

chapter 2|1 pages

Acronyms and abbreviations

chapter 3|1 pages

UK and international accounting standards

chapter 4|1 pages

Retail Prices Index

chapter 6|1 pages

Bibliography

chapter 7|8 pages

Analysis forms (to photocopy)