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Part 1 Background and structure: development of accounting; the accounting task; fundamental accounting concepts; a true and fair view; the accounting model; profit and loss account and balance sheet; profit and loss classification; balance sheet classification; cash flow statement; disclosure in annual reports; modern requirements; auditors' report; summary; problems. Part 2 Analyzing performance: introduction; overview; return on investment; pyramid of ratios; ratio calculation; performance ratios (profitability); performance ratios (asset turnover); standard for analysis; comparing different companies' results; the need for caution; different viewpoints; summary; problems. Part 3 Financial and stock market ratios: introduction; ratio calculation; financial status ratios; stock market ratios; debt -short-term or long-term?; summary; problems. Part 4 Recording business transactions: basic transactions and company accounts; impact of individual transactions on accounts; the accounting records and double-entry bookkeeping; stages in preparing published accounts; summary; problems. Part 5 Measuring profit and loss: profit measurement; accrual accounting; measuring sales revenue (turnover); treatment of expenditures; measuring revenue investments; more complex aspects of measuring profit; summary; problems. Part 6 Valuing stock: stock in accounts; trading stock; flow of goods assumptions; manufacturing stock; long-term contracts; summary; problems. Part 7 Fixed assets and depreciation: capital expenditure; presentation in published accounts; depreciation; useful life and residual value; methods of depreciation; varying depreciation charges; leasing fixed assets; revaluing fixed assets; summary; problems. Part 8 Company taxation: background; corporation tax rates; personal taxation; adjustments to accounting profits; deferred tax; accounting for tax; summary; problems. Part 9 Capital structure: capital employed; ordinary shareholders' funds; issues of ordinary shares; creditors due after one year; gearing; preference share capital; summary; problems. Part 10 Cash flow statements: why profit and cash may differ; cash flow statements; alternative format; interpreting Tesco's cash flows; key aspects of cash flow; deriving a cash flow statement; summary; problems. Part 11 Group accounts: investments in equity; group accounts; inter-company transactions; acquisitions; goodwill and intangible assets; minority interests; mergers; non-consolidated subsidiaries; associates and joint ventures; summary; problems. Part 12 International accounting: background; UK/US balance sheet formats; differences in UK/US accounting practice; UK/US terminology; UK/US versus other countries; multinationals; foreign currency translation; summary; problems. Part 13 Inflation accounting: background; problems with historical money cost accounts; two contrasting methods of inflation accounting; measuring the rate of inflation; historical money cost accounting; constant purch