Unlocking Company Reports & Accounts
By Wendy McKenzie
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.
Summaries are used to emphasise the key points. Technical points are illustrated using worked examples. International accounting differences are covered, such as the differences between the UK, Canada, France, Germany, Holland, Japan and the USA. Supports professional courses and qualifications, such as CIMA, Institute of Company Accounts and Institute of Chartered Accountants.
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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