The Meaning of Company Accounts

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Reid, Walter
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Milton : Taylor & Francis Group, 2019.
Temas:
Corporations > Accounting.
Financial statements.
Corporations > Accounting
Financial statements
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • Half Title
  • Title Page
  • Copyright Page
  • Table of Contents
  • Preface
  • The Authors
  • Acknowledgements
  • Section 1: Background and Structure
  • Development of accounting
  • The accounting task
  • Fundamental accounting concepts
  • 'A true and fair view'
  • The accounting model
  • Profit and loss account and balance sheet
  • Profit and loss account classification
  • Balance sheet classification
  • Cash flow statement
  • Disclosure in annual reports
  • Modern requirements
  • Auditors' report
  • Summary
  • Problems
  • Section 2: Analysing Performance
  • Introduction
  • Overview
  • Return on investment
  • Pyramid of ratios
  • Ratio calculation
  • Performance ratios (profitability)
  • Performance ratios (asset turnover)
  • Standards for analysis
  • Comparing different companies' results
  • The need for caution
  • Different viewpoints
  • Summary
  • Problems
  • Section 3: Financial and Stock Market Ratios
  • Introduction
  • Ratio calculation
  • Financial status ratios
  • Stock market ratios
  • Debt: short-term or long-term?
  • Summary
  • Problems
  • Section 4: Recording Business Transactions
  • Basic transactions and company accounts
  • Impact of individual transactions on accounts
  • Balance sheet changes: columnar analysis
  • Books of account: cash and ledger accounts
  • The accounting records and double-entry bookkeeping
  • Information flows
  • Double-entry bookkeeping
  • Stages in preparing published accounts
  • Summary
  • Problems
  • Section 5: Measuring Profit or Loss
  • Profit measurement
  • Accrual accounting
  • Measuring sales revenue (turnover)
  • Treatment of expenditures
  • Measuring 'revenue investments'
  • More complex aspects of measuring profit
  • Summary
  • Problems
  • Section 6: Valuing Stock
  • Stock in accounts
  • Trading stock
  • Flow of goods assumptions
  • Manufacturing stock
  • Long-term contracts
  • Summary
  • Problems
  • Section 7: Fixed Assets and Depreciation
  • Capital expenditure
  • Presentation in published accounts
  • Depreciation
  • Useful life and residual value
  • Methods of depreciation
  • Varying depreciation charges
  • Leasing fixed assets
  • Revaluing fixed assets
  • Summary
  • Problems
  • Section 8: Company Taxation
  • Background
  • Corporation tax rates
  • Personal taxation
  • Adjustments to accounting profits
  • Deferred tax
  • Accounting for tax
  • Summary
  • Problems
  • Section 9: Capital Structure
  • Capital employed
  • Ordinary shareholders' funds
  • Issues of ordinary shares
  • Creditors due after one year
  • Gearing
  • Preference share capital
  • Summary
  • Problems
  • Section 10: Cash Flow Statements
  • Why profit and cash may differ
  • Cash flow statements
  • Alternative format
  • Interpreting Tesco's cash flows
  • Key aspects of cash flow
  • Deriving a cash flow statement
  • Summary
  • Problems
  • Section 11: Group Accounts
  • Investments in equity
  • Group accounts
  • Inter-company transactions
  • Acquisitions

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