Contents

Preface                                                                                       

Part I : Form and Contents

Chapter 1:      What is a Balance Sheet                                                 

Chapter 2:       What does a Balance Sheet Tell Us                                  

Chapter 3:       Who is Interested in a Balance Sheet and Why                 

Chapter 4:       Share Capital and How It is Raised                                  

Chapter 5:       The Meaning of Reserves                                              

Chapter 6:       What is Net Worth or Owners' Equity                            

Chapter 7:       Long-term Loans and Gearing                                        

Chapter 8:       Current Liabilities                                                          

Chapter 9:       Provisions and What They are for                                   

Chapter 10:      Fixed Assets, Depreciation, and Cash-flow                     

Chapter 11:      Miscellaneous Assets                                                   

Chapter 12:      Current Assets, Loans, and Advances                            

Chapter 13:      Working Capital and Its Importance                              

Chapter 14:      Profit and Loss Account 

Part II : Analysis and Interpretation

Chapter 15:    Introduction to Analysis                                               

Chapter 16:    Interpretation of Comparative Statements                       

Chapter 17:    Interpretation of Trend Relatives                                   

Chapter 18:    Common-size Statements                                             

Chapter 19:    Analysis of Working Capital                                          

 Chapter 20:   Introduction to Ratio Analysis                                       

Chapter 21:    Analysis of Current Financial Condition                          

Chapter 22:    Analysis of Long-term Financial Condition                     

Chapter 23:    Analysis of Income, Costs, and Profit                            

Chapter 24:    The Cash-flow Statement                                             

Chapter 25:    Statement of Changes in Net Working Capital                 

Chapter 26:    Statement of Sources and Applications of Funds             

Index