Accountancy's faulty sums:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Basingstoke u.a.
Macmillan
1992
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 223 S. |
| ISBN: | 0333573285 |
Internformat
MARC
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
List of Figures and Tables xi
A Word of Thanks xii
Introduction 1
1 Profit: Fact? Statement? Opinion? Policy? 5
What is profit ? 6
Basic ingredients of profit 8
Capital costs 11
Intangibles 11
Accounting Standards 13
Accounting for inflation 15
Summary 16
2 Balance Sheet: Where Hare all the Flowers Gone? 17
The balance sheet 18
Capital employed 19
Accounting concepts 22
Back to reality 23
Basic ingredients of the balance sheet 24
Rules and rituals 26
Balance sheet controversies 30
Research and development 32
Overdraft in the balance sheet 33
Summary 34
3 Depreciation: Ten Green Bottles 35
Manipulation of figures 35
The objective of depreciation 39
Methods of depreciation 40
Change of estimated life and methods 45
Permanent diminution 48
Revaluation 49
Summary 50
Appendix: Sinking fund 52
vii
Contents ix
7 Goodwill and Brand Valuation: Killing ¦ Golden Goose? 102
Goodwill 103
Purchased goodwill 106
Elimination of purchased goodwill 107
Gradual write off 108
Value tag on a brand 109
Summary 111
8 Cash! Cash! Cash! King Solomon s Mine 113
Cashflow 115
Working capital management 117
Cash accounting 118
Source and application of funds 118
Cash flow statement 120
Dilemma with foreign exchange 121
Foreign currency translation 121
Hedging 125
Non remittance 126
Financial mobility 127
Summary 132
Appendix: Financial mobility 134
9 Accounting Ratios: The President and his Fortune teller 135
ROI and ROS 137
Other ratios 139
Earnings per share and price/earnings (P/E) 142
Net and nil bases 144
Exceptional and extraordinary 145
The problem with ratios 148
0 Growth, Plan and Investment: Measure for Measure 151
The need for growth 151
Strategy 156
Goal 158
Plan 158
Time horizon 159
Plan vs actual 159
The problem of planning 160
Investment 161
x Contents
Discounted cash flow 163
Problems with DCF 166
Sensitivity analysis 167
Cost overrun 168
Post audit 169
Summary 169
Appendix: Waterfall analysis 171
11 Shareholders Value: Wot, no Char? 172
The value gap 174
Financial engineering 175
Synergy 176
Improving operations 177
Unbundling 179
The truth about shareholders value 180
Summary 183
12 Creative Accounting: Two and Two Make Fire 184
Balance sheet optics (BSO) 185
Profit through write offs 186
Yield and the P/E ratio 187
Deferred tax calculation 188
Advance Corporation Tax (ACT) 189
Extraordinary items 189
Merger accounting 190
Off balance sheet funding 191
Associate company 192
Other avenues 194
Summary 196
Appendix 1: Post balance sheet events 197
Appendix 2: Associate company in consolidated results 199
Appendix 3: Factoring 200
Appendix 4: Merger accounting 201
Conclusion: In Search of Excellence 202
Notes and References 208
Index 217
List of Figures and Tables
Figures
3.1 Joe Bloggs: depreciation schedule comparison of
methods 47
4.1 Joe Bloggs: break even chart 57
8.1 Donaldson s theory of financial mobility 134
9.1 Pyramid ratios 141
Tables
3.1 Writing off and depreciation 38
3.2 Joe Bloggs: depreciation schedule 46
4.1 Joe Bloggs: limiting factor space in the refrigerator 61
|
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| id | DE-604.BV011029220 |
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| indexdate | 2024-07-09T18:02:51Z |
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| isbn | 0333573285 |
| language | English |
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| physical | XII, 223 S. |
| publishDate | 1992 |
| publishDateSearch | 1992 |
| publishDateSort | 1992 |
| publisher | Macmillan |
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| spelling | Bhattacharya, Keron Verfasser aut Accountancy's faulty sums Keron Bhattacharya Basingstoke u.a. Macmillan 1992 XII, 223 S. txt rdacontent n rdamedia nc rdacarrier Accountancy Accountancy gtt Corporations Accounting Economic indicators Financial statements HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007384909&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bhattacharya, Keron Accountancy's faulty sums Accountancy Accountancy gtt Corporations Accounting Economic indicators Financial statements |
| title | Accountancy's faulty sums |
| title_auth | Accountancy's faulty sums |
| title_exact_search | Accountancy's faulty sums |
| title_full | Accountancy's faulty sums Keron Bhattacharya |
| title_fullStr | Accountancy's faulty sums Keron Bhattacharya |
| title_full_unstemmed | Accountancy's faulty sums Keron Bhattacharya |
| title_short | Accountancy's faulty sums |
| title_sort | accountancy s faulty sums |
| topic | Accountancy Accountancy gtt Corporations Accounting Economic indicators Financial statements |
| topic_facet | Accountancy Corporations Accounting Economic indicators Financial statements |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007384909&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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