Between the Lines of the Balance Sheet

The Plain Man's Guide to Published Accounts

Michael Greener

• Publisher: Pergamon
• Year: 2014
• ISBN:
  9781483188997
• Edition: 2
• Topic: Business
• Subtopic: Financial Accounting
• Index: Business

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

• Front Cover
• Between the Lines of the Balance Sheet: The Plain Man's Guide to Published Accounts
• Copyright Page
• Table of Contents
• Preface to the Second Edition
• Preface to the First Edition
• An Introduction (with hindsight) to the SecondEdition
• CHAPTER 1. By Way of an Introduction
• CHAPTER 2. The Anatomy of a Balance Sheet
• CHAPTER 3. The Question of Solvency
• CHAPTER 4. Return on Capital Employed
• CHAPTER 5. Return on Ordinary Share Capitaland Reserves
• CHAPTER 6. The Incidence of the Reservefor Depreciation
• CHAPTER 7. The Significance of Revaluation ofFixed Assets
• CHAPTER 8. Profits, Dividends and Price Indices
• CHAPTER 9. The Search for a Standard of Efficiency
• CHAPTER 10. The Economic and Social Significanceof the Analysis
• CHAPTER 11. A Note on the Significance of Capital Gearing
• CHAPTER 12. A Note on the Incidence of Taxation
• CHAPTER 13. A Note on the Doubtful Significance of the Turnover Figure
• CHAPTER 14. The Bullock in the Boardroom
• CHAPTER 15. Reform of Company Law
• CHAPTER 16. By Way of an Epilogue
• Appendix A
• Appendix B
• Glossary
• Name Index
• Subject Index