Unlocking company reports and accounts
著者
書誌事項
Unlocking company reports and accounts
Financial Times : Pitman, 1998
- : pbk
- タイトル別名
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Unlocking company reports & accounts
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注記
Includes index
内容説明・目次
内容説明
This book provides an introduction to accounts and accounting practice. It provides a full explanation of the components of a balance sheet and profit and loss accounts, covering international differences. relevant accounting standards and creative accounting opportunities at every stage. Other issues include foreign currencies and accounting for acquisitions and mergers. An introduction to ratio analysis is featured to enable the reader to analyse company accounts according to a variety of measures.
目次
How to Use this Book
PART 1: INTRODUCTION TO COMPANIES AND THEIR ACCOUNTS
1. Introduction
2. Accounting Practice
3. Companies
4. Introduction to The Accounts
PART 2: THE ACCOUNTS
5. The Balance Sheet: Share Capital and Reserves
6. The Balance Sheet: Borrowings
7. The Balance Sheet: Intangible Fixed Assets
8. The Balance Sheet: Tangible Fixed Assets
9. The Balance Sheet: Fixed Asset Investments
10. The Balance Sheet: Stock
11. The Balance Sheet: Other Current Assets
12. The Balance Sheet: Creditors and Other Liabilities
13. Profit and Loss Account: Turnover to Profit Before Tax
14. The Profit and Loss Account: Introduction to Taxation
15. The Profit and Loss Account: Profit after Tax to Retained Profit
16. The Cash Flow Statement
17. The Statement of Total Recognised Gains and Losses
PART 3: OTHER ACCOUNTING ISSUES
18. Other Information Disclosed in the Notes to the Accounts
19. Group Accounts, Acquisitions and Mergers
20. Foreign Exchange
PART 4: ANALYSING COMPANY ACCOUNTS
21. Ratio Analysis
22. A Spreadsheet for Analysis
23. The Boots Company Plc
PART 5: APPENDICES
1. Introduction ao Discounted Cash Flow
2. International Accounting Formats
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