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Between the Lines of the Balance Sheet

The Plain Man's Guide to Published Accounts

  • 2nd Edition - January 1, 1980
  • Latest edition
  • Author: Michael Greener
  • Language: English

Between the Lines of the Balance Sheet: The Plain Man's Guide to Published Accounts, Second Edition presents a discussion of the main ideas underlying accountancy and its… Read more

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Description

Between the Lines of the Balance Sheet: The Plain Man's Guide to Published Accounts, Second Edition presents a discussion of the main ideas underlying accountancy and its application to investment decisions. This book discusses the ways in which a person can maximize his appreciation of the doings of the organization. Organized into 16 chapters, this edition begins with an overview of the content of the average company report or any set of accounts. This text then examines the scope and limitations of the information that may be extracted from the company report. Other chapters consider the importance of balance sheet as containing the most relevant material. This book includes as well a discussion on depreciation, revaluation, capital gearing, taxation, and solvency. The final chapter deals with the limitations necessarily imposed on any sensible discussion of the prospects of a particular company. This book is a valuable resource for investors. Accountants will also find this book useful.

Table of contents


Preface to the Second Edition

Preface to the First Edition

Introduction to the Second Edition


1 By Way of an Introduction


2 The Anatomy of a Balance Sheet


3 The Question of Solvency


4 Return on Capital Employed


5 Return on Ordinary Share Capital and Reserves


6 the Incidence of the Reserve For Depreciation


7 the Significance of Revaluation of Fixed Assets


8 Profits, Dividends and Price Indices


9 The Search For a Standard of Efficiency


10 The Economic and Social Significance of the Analysis


11 A Note on the Significance of Capital Gearing


12 A Note on the Incidence of Taxation


13 A Note on the Doubtful Significance of the Turnover Figure


14 The Bullock in the Boardroom


15 Reform of Company Law


16 By Way of an Epilogue

Appendix A

Appendix B

Glossary

Name Index

Subject Index

Product details

  • Edition: 2
  • Latest edition
  • Published: January 1, 1980
  • Language: English

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