Accounts Demystified

Cover
Title Page
Copyright Page
Contents
About the author
Preface
Acknowledgements
Prologue
introduction
Part 1 The basics of accounting
	Chapter 1:
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
	Chapter 2:
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
	Chapter 3:
The profit & loss account and cash flow statement
		The profit & loss account
		The cash flow statement
		'Definitive' vs 'descriptive' statements
		Summary
	Chapter 4:
Creating the profit & loss account and cash flow statement
		Creating the profit & loss account
		Creating the cash flow statement
		Summary
	Chapter 5:
Accounting in practice
		More essential concepts
		Setting up your software
		Accounting in a simple world
		Accounting in the real world
		'Proving' your balance sheet
		Summary
Part 2 Interpretation and analysis of accounts
	Chapter 6:
Wingate's annual report
		Different types of accounts
		The reports
		Assets
		Liabilities
		Shareholders' equity
		The P&L and cash flow statements
	Chapter 7:
Financial analysis: Introduction
		The ultimate goal
		The two components of a company
		The general approach to financial analysis
		Wingate's highlights
		Summary
	Chapter 8: Analysis
of the enterprise
		Return on capital employed
		The components of ROCE
		Where do we go from here?
		Expense ratios
		Capital ratios
		Summary
	Chapter 9: Analysis
of the funding structure
		The funding structure ratios
		Lenders' perspective
		Gearing
		Shareholders' perspective
		Liquidity
		Summary
	Chapter 10: 
Value of companies
		Book value vs market value
		Valuation techniques
		Summary
Part 3 Listed company accounts
	Chapter 11:
 Listed company accounts: Introduction
		Introduction
		The primary statements
		Terminology and jargon
		Accounting standards
		Fair value vs historical cost
		Summary
	Chapter 12:
 Interpretation of Listco's accounts
		Intangible assets
		Groups of companies
		Accounting for subsidiaries
		Accounting for associates and joint ventures
		Accounting for investments
		Property, plant and equipment
		Capital/Funding
		Equity
		Debt
		Financial instruments
		Foreign currencies
		Hedging
		Pensions
		Corporation tax
		Share buy backs/Treasury shares
		Share-based payments
		Earnings per share
		Conclusion
Glossary
Appendix 1: Wingate Foods' accounts
Appendix 2: Listco's accounts
Index