Between The Lines Of The Balance Sheet: The Plain Man's Guide To Published Accounts (pergamon International Library Of Science, Technology, Engineering, And Social Studies)

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. Content: Other Titles of Interest, Page ii Front Matter, Page iii Copyright, Page iv Dedication, Page v Preface to the Second Edition, Pages ix-x Preface to the First Edition, Pages xi-xii An Introduction (with hindsight) to the Second Edition, Pages xiii-xxiii CHAPTER 1 - By Way of an Introduction, Pages 1-5 CHAPTER 2 - The Anatomy of a Balance Sheet, Pages 6-14 CHAPTER 3 - The Question of Solvency, Pages 15-23 CHAPTER 4 - Return on Capital Employed, Pages 24-34 CHAPTER 5 - Return on Ordinary Share Capital and Reserves, Pages 35-41 CHAPTER 6 - The Incidence of the Reserve for Depreciation, Pages 42-53 CHAPTER 7 - The Significance of Revaluation of Fixed Assets, Pages 54-82 CHAPTER 8 - Profits, Dividends and Price Indices, Pages 83-95 CHAPTER 9 - The Search for a Standard of Efficiency, Pages 96-121 CHAPTER 10 - The Economic and Social Significance of the Analysis, Pages 122-134 CHAPTER 11 - A Note on the Significance of Capital Gearing, Pages 135-154 CHAPTER 12 - A Note on the Incidence of Taxation, Pages 155-160 CHAPTER 13 - A Note on the Doubtful Significance of the Turnover Figure, Pages 161-169 CHAPTER 14 - The Bullock in the Boardroom, Pages 170-175 CHAPTER 15 - Reform of Company Law, Pages 176-205 CHAPTER 16 - By Way of an Epilogue, Pages 206-208 Appendix A, Page 209 Appendix B, Page 210 Glossary, Pages 211-216 Name Index, Pages 217-218 Subject Index, Pages 219-221