Corporate reports: their interpretation and use in business
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cheltenham
Thornes
1994
|
| Ausgabe: | 2. ed. |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | VII, 323 S. |
| ISBN: | 0748717609 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804141791301074944 |
|---|---|
| adam_text | CONTENTS
Acknowledgements viii
Preface ix
Part 1 Basic Financial Accounting 1
1 The Business Environment 3
Objectives 3
Introduction 3
Types of business entity 4
Users of company reports 6
Regulation 9
Accountants 12
Auditing 14
Summary 16
2 Some Accounting Basics 18
Objectives 18
Introduction 18
Profit and loss account 19
Balance sheet 20
Cash flow statement 21
Value and wealth 22
Measurement rules and accounting principles 27
Summary 31
3 The Balance Sheet Equation 32
Objectives 32
Introduction 32
The balance sheet equation 32
Constructing a balance sheet 33
Summary 39
Questions 40
4 Principles of Accounts Record-keeping 44
Objectives 44
Introduction 44
Objectives of data storage 44
Degree of detail 45
Organisation of data within the nominal ledger 46
Trial balance 51
Summary 54
IV Corporate Reports: their interpretation and use in business
Questions 54
5 Matching Revenue and Expenses 56
Objectives 56
Introduction 56
Credit transactions 60
Accruals and prepayments 67
Cost of sales 69
Cash flow and accounting profit 71
Summary 73
Questions 73
6 Stock Valuation Methods 76
Objectives 76
Introduction 76
Stock valuation problems 76
Relevant costs 79
Accounting techniques 80
Summary 87
Questions 88
7 Fixed Assets and Depreciation 91
Objectives 91
Introduction 91
Asset valuation 92
Expensing assets 96
Straight line depreciation 98
Reducing balance 98
Depletion basis 100
Accounting for depreciation 101
Specific asset valuation problems 103
Intangible fixed assets 103
Tangible fixed assets 107
Investments 109
Summary 110
Questions 111
S Constructing a Profit and Loss Account and Balance Sheet 113
Objectives 113
Introduction 113
Presentation of the balance sheet 115
Presentation of the profit and loss account 119
Constructing financial statements 121
Worked example 122
Summary 129
Questions 130
9 Dividends and Taxation 132
Objectives 132
Contents V
Introduction 132
Equity 133
Long-term loans 135
Taxation 137
Accounting adjustments 137
Worked example 137
Summary 140
Questions 141
10 A Framework for Interpretation 148
Objectives 148
Introduction 148
Financial structure 149
Sources of finance 150
Dividend policy 153
Working capital management 155
Performance measurement 157
Summary 158
11 Financial Statement Analysis I 159
Objectives 159
Introduction 159
The purpose of financial statement analysis 159
Traditional analysis 161
Time series analysis 162
Cross-sectional analysis 162
Tools of analysis 163
Analysing financial statements 169
Worked example 170
Summary 174
Questions 174
Part 2 Corporate Reporting 181
12 Introduction to Published Financial Statements 183
Objectives 183
Introduction 183
The corporate report 186
A routine for checking a company s report 188
The profit and loss account 188
Statement of total recognised gains and losses 190
Exceptional items *91
Reconciliation of movements in shareholders funds 195
Summary 196
Questions I96
13 Cash Flow Statements 198
Objectives 198
vi Corporate Reports: their interpretation and use in business
Introduction 198
Long-term assets and finance 199
Cash flow from operations 200
Working capital movements 202
Taxation and dividends 205
Changes in net cash 206
Preparing a cash flow statement 208
Worked example 209
Interpretation 214
Summary 215
Questions 215
14 Group Accounts 220
Objectives 220
Introduction 220
Rationale for group accounts 224
Current practice 225
Consolidated accounts 226
Consolidated profit and loss account 237
Associated companies 238
Other investments 241
Summary 242
Questions 242
15 Foreign Operations 247
Objectives 247
Introduction 247
Segment reporting 248
Currency translation 250
Accounting techniques 253
Net investment method 257
Individual balance sheet items 260
Short-term transactions 262
Contingent liabilities 262
Summary 263
Questions 263
16 Taxation 267
Objectives 267
Introduction 267
Income measurement 268
Deferred taxation 272
Advanced corporation tax and the imputation system 276
International taxation 278
Other tax effects 278
Summary 279
Questions 279
Contents vii
17 Creative Accounting 282
Objectives 282
Introduction 282
Improving profits 283
Enhancing the balance sheet 289
Summary 293
18 Financial Statement Analysis II 295
Objectives 295
Introduction 295
Common accounting base 297
Strategic ratios 300
Sustainable growth 301
Shareholder value 303
Summary 305
Questions 306
19 Trends in Corporate Reporting 311
Objectives 311
Introduction 311
Measurement focus 312
Current value balance sheet 314
Internationalisation and harmonisation 316
Summary 316
Index 319
|
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| discipline | Wirtschaftswissenschaften |
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| illustrated | Not Illustrated |
| indexdate | 2024-07-09T22:21:29Z |
| institution | BVB |
| isbn | 0748717609 |
| language | English |
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| physical | VII, 323 S. |
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| spelling | Walton, Peter Verfasser aut Corporate reports their interpretation and use in business Peter Walton 2. ed. Cheltenham Thornes 1994 VII, 323 S. txt rdacontent n rdamedia nc rdacarrier HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=019481050&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Walton, Peter Corporate reports their interpretation and use in business |
| title | Corporate reports their interpretation and use in business |
| title_auth | Corporate reports their interpretation and use in business |
| title_exact_search | Corporate reports their interpretation and use in business |
| title_full | Corporate reports their interpretation and use in business Peter Walton |
| title_fullStr | Corporate reports their interpretation and use in business Peter Walton |
| title_full_unstemmed | Corporate reports their interpretation and use in business Peter Walton |
| title_short | Corporate reports |
| title_sort | corporate reports their interpretation and use in business |
| title_sub | their interpretation and use in business |
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