chapter Development of accounting
chapter 'A true and fair view'
chapter The accounting task
chapter Profit and loss account and balance sheet
chapter Profit and loss account classification
chapter Cash flow statement
chapter Disclosure in annual reports
chapter Modern requirements
chapter Auditors' report
chapter Summary
chapter Introduction
chapter Overview
chapter Pyramid of ratios
chapter Ratio calculation
chapter Performance ratios (profitability)
chapter Performance ratios (asset turnover)
chapter Standards for comparison
chapter Comparing different companies' results
chapter The need for caution
chapter Different viewpoints
chapter Problems
chapter Introduction
chapter Ratio calculation
chapter Financial status ratios
chapter Stock market ratios
chapter Debt: short-term or long-term?
chapter Summary
chapter Problems
chapter Basic transactions and company accounts
chapter Impact of transactions on accounts
chapter Balance sheet changes: columnar analysis
chapter Books of account: cash and ledger accounts
chapter The accounting records and double-entry bookkeeping
chapter Information flows
chapter Double-entry bookkeeping
chapter Stages in preparing published accounts
chapter Summary
chapter Problems
chapter Profit measurement
chapter Accrual accounting
chapter Measuring and recognizing sales revenue (turnover)
chapter Treatment of expenditures
chapter More complex aspects of measuring profit
chapter Summary
chapter Problems
chapter Stock in accounts
chapter Trading stock
chapter Flow of goods assumptions
chapter Manufacturing stock
chapter Long-term contracts
chapter Summary
chapter Problems
chapter Capital expenditure
chapter Presentation in published accounts
chapter Depreciation
chapter Useful life and residual value
chapter Methods of depreciation
chapter Varying depreciation charges
chapter Leasing fixed assets
chapter Revaluing fixed assets
chapter Problems
chapter Capital employed
chapter Ordinary shareholders' funds
chapter Issues of ordinary shares
chapter Loans 154 / Gearing
chapter Gearing
chapter Preference share capital
chapter Summary
chapter Problems
chapter Investments in equity
chapter Group accounts
chapter Inter-company transactions
chapter Acquisitions
chapter Goodwill and intangible assets
chapter Minority interests
chapter Mergers
chapter Non-consolidated subsidiaries
chapter Joint ventures
chapter Problems
chapter Total taxation
chapter Other taxes
chapter Adjustments to accounting profits
chapter Deferred tax
chapter Summary
chapter Problems
chapter Why profit and cash may differ
chapter Cash flow statements
chapter Alternative formats
chapter Interpreting Tesco's cash flows
chapter Key aspects of cash flow
chapter deriving a cash flow statement
chapter Summary
chapter Problems
chapter Context
chapter UK/US balance sheet formats
chapter Differences in UK/US accounting practices
chapter UK versus international accounting
chapter Multinationals
chapter Foreign currency translation
chapter Summary
chapter Problems
chapter Background
chapter Problems with historical money cost accounts
chapter Measuring the rate of inflation
chapter Constant purchasing power (CPP) accounting
chapter Current cost accounting (CCA)
chapter Summary
chapter Problems
chapter Introduction
chapter Accounting matters requiring special attention
chapter Financial analysis and economic reality
chapter Disclosure and accounting conventions
chapter Analysis of Tesco's 2004 accounts
chapter Summary
chapter 1 Synonyms
chapter 2 Acronyms and abbreviations
chapter 3 UK and international accounting standards
chapter 4 UK Retail Prices Index A. Post-war series B. Annual averages 1960-2004
chapter 5 Companies Act 1985, Schedule 4 (abbreviated) Balance sheet formats Profit and loss account formats / General rules
chapter 6 Bibliography
chapter 7 Analysis forms (to photocopy).