Accounts Demystified: The Astonishingly Simple Guide to Accounting

Accounts Demystified: The Astonishingly Simple Guide to Accounting

An astonishingly simple guide to the fundamental principles of accounting, written specifically for those without a financial background. Simple, easily absorbed and clearly explained, this book will guide you through all the major accounting concepts. You will learn how to master company accounts,...

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Detalles Bibliográficos
Otros Autores: Rice, Anthony Author (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: [Place of publication not identified] Pearson Education Limited 2011
Edición:6th ed
Materias:
Commerce
Business & Economics
Accounting
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009627775406719
Tabla de Contenidos:
  • Cover
  • Accounts Demystified
  • Contents
  • About the author
  • Preface
  • Acknowledgements
  • Prologue
  • Introduction
  • Part 1: The basics of accounting
  • The balance sheet and the fundamental principle
  • Assets, liabilities and balance sheets
  • Sarah's 'personal' balance sheet
  • The balance sheet of a company
  • The balance sheet chart
  • Summary
  • Creating a balance sheet
  • Procedure for creating a balance sheet
  • SBL's balance sheet
  • The different forms of balance sheet
  • Basic concepts of accounting
  • Summary
  • The profit & loss account and cash flow statement
  • The profit & loss account
  • The cash flow statement
  • 'Definitive' vs 'descriptive' statements
  • Summary
  • Creating the profit & loss account and cash flow statement
  • Creating the profit & loss account
  • Creating the cash flow statement
  • Summary
  • Book-keeping jargon
  • Basic terminology
  • The debit and credit convention
  • Part 2: Interpretation of accounts
  • Wingate's annual report
  • Accounting rules
  • The reports
  • Assets
  • Liabilities
  • Shareholders' equity
  • Terminology
  • The P&L and cash flow statement
  • The notes to the accounts
  • Summary
  • Further features of company accounts
  • Investments
  • Associates and subsidiaries
  • Accounting for associates
  • Accounting for subsidiaries
  • Funding
  • Debt
  • Equity
  • Revaluation reserves
  • Statement of recognised gains and losses
  • Note of historical cost profits and losses
  • Intangible fixed assets
  • Pensions
  • Leases
  • Corporation tax
  • Exchange gains and losses
  • Fully diluted earnings per share
  • Summary
  • Part 3: Analysing company accounts
  • Financial analysis - introduction
  • The ultimate goal
  • The two components of a company
  • The general approach to financial analysis
  • Wingate's highlights
  • Summary
  • Analysis of the enterprise
  • Return on capital employed (ROCE).
  • The components of ROCE
  • Where do we go from here?
  • Expense ratios
  • Capital ratios
  • Summary
  • Analysis of the funding structure
  • The funding structure ratios
  • Lenders' perspective
  • Gearing
  • Shareholders' perspective
  • Liquidity
  • Summary
  • Valuation of companies
  • Book value vs market value
  • Valuation techniques
  • Summary
  • Tricks of the trade
  • Self-serving presentation
  • Creative accounting
  • Why bother?
  • Summary
  • Glossary
  • Appendix Wingate Foods Ltd
  • Index.

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