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Between the Lines of the Balance Sheet - 2nd Edition - ISBN: 9780080240718, 9781483188997

Between the Lines of the Balance Sheet

2nd Edition

The Plain Man's Guide to Published Accounts

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Author: Michael Greener
eBook ISBN: 9781483188997
Imprint: Pergamon
Published Date: 1st January 1980
Page Count: 246
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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


Name Index

Subject Index


No. of pages:
© Pergamon 1980
1st January 1980
eBook ISBN:

About the Author

Michael Greener

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