Understanding Company Accounts

Author(s): Bird Peter, Rutherford Brian A.

Description:
Pitman Publishing
128 Long Acre, London WC2E 9AN
A Division of Longman Group UK Limited
First published in 1989 Reprinted in 1990, 1993
97 pages.
ISBN 0-273-02889-8
1. Introduction.
Aims.
Accounts as coded messages.
Accounts as models.
Plan of the book.
2. Company accounts on the historical cost basis.
The technical framework.
Pricing of assets and liabilities.
Capital maintenance.
Law and quasi-law.
3. The impact of changing prices.
What's all the fuss about?
Recent history.
The current position.
4. Analysis of accounts.
General approach.
Profitability.
Solvency.
Financial structure.
5. The future of company reporting.
The Companies Bill.
More accounting standards.
Small companies.
Simplified accounts.
The Dearing Report.
6. Non-company accounting.
The public sector.
Charities.
Mutual associations.
Partnerships.

Appendix 1: Accounts of Redland PLC 1988.
Appendix 2: Taxation of company profits.
Appendix 3: Guide to further reading.