Accounts Demystified, 6th Edition

Table of contents

1. Cover
2. Accounts Demystified
3. Contents
4. About the author
5. Preface
6. Acknowledgements
7. Prologue
8. Introduction
9. Part 1: The basics of accounting
   1. The balance sheet and the fundamental principle
      1. Assets, liabilities and balance sheets
      2. Sarah’s ‘personal’ balance sheet
      3. The balance sheet of a company
      4. The balance sheet chart
      5. Summary
   2. Creating a balance sheet
      1. Procedure for creating a balance sheet
      2. SBL’s balance sheet (1/5)
      3. SBL’s balance sheet (2/5)
      4. SBL’s balance sheet (3/5)
      5. SBL’s balance sheet (4/5)
      6. SBL’s balance sheet (5/5)
      7. The different forms of balance sheet
      8. Basic concepts of accounting
      9. Summary
   3. The profit & loss account and cash flow statement
      1. The profit & loss account
      2. The cash flow statement
      3. ‘Definitive’ vs ‘descriptive’ statements
      4. Summary
   4. Creating the profit & loss account and cash flow statement
      1. Creating the profit & loss account
      2. Creating the cash flow statement (1/2)
      3. Creating the cash flow statement (2/2)
      4. Summary
   5. Book-keeping jargon
      1. Basic terminology
      2. The debit and credit convention (1/2)
      3. The debit and credit convention (2/2)
10. Part 2: Interpretation of accounts
    1. Wingate’s annual report
       1. Accounting rules
       2. The reports
       3. Assets (1/2)
       4. Assets (2/2)
       5. Liabilities
       6. Shareholders’ equity
       7. Terminology
       8. The P&L and cash flow statement
       9. The notes to the accounts
       10. Summary
    2. Further features of company accounts
       1. Investments
       2. Associates and subsidiaries
       3. Accounting for associates
       4. Accounting for subsidiaries
       5. Funding
       6. Debt
       7. Equity
       8. Revaluation reserves
       9. Statement of recognised gains and losses
       10. Note of historical cost profits and losses
       11. Intangible fixed assets
       12. Pensions
       13. Leases
       14. Corporation tax
       15. Exchange gains and losses
       16. Fully diluted earnings per share
       17. Summary
11. Part 3: Analysing company accounts
    1. Financial analysis – introduction
       1. The ultimate goal
       2. The two components of a company (1/2)
       3. The two components of a company (2/2)
       4. The general approach to financial analysis
       5. Wingate’s highlights
       6. Summary
    2. Analysis of the enterprise
       1. Return on capital employed (ROCE)
       2. The components of ROCE
       3. Where do we go from here?
       4. Expense ratios
       5. Capital ratios (1/2)
       6. Capital ratios (2/2)
       7. Summary
    3. Analysis of the funding structure
       1. The funding structure ratios
       2. Lenders’ perspective
       3. Gearing
       4. Shareholders’ perspective (1/2)
       5. Shareholders’ perspective (2/2)
       6. Liquidity
       7. Summary
    4. Valuation of companies
       1. Book value vs market value
       2. Valuation techniques
       3. Summary
    5. Tricks of the trade
       1. Self-serving presentation
       2. Creative accounting (1/4)
       3. Creative accounting (2/4)
       4. Creative accounting (3/4)
       5. Creative accounting (4/4)
       6. Why bother?
       7. Summary
12. Glossary (1/4)
13. Glossary (2/4)
14. Glossary (3/4)
15. Glossary (4/4)
16. Appendix Wingate Foods Ltd (1/3)
17. Appendix Wingate Foods Ltd (2/3)
18. Appendix Wingate Foods Ltd (3/3)
19. Index (1/2)
20. Index (2/2)