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![](/i/favi32.png) Financial Accounting for Decision Makers
see also
London Stock Exchange
straight-line method 91–2, 93–5,
523financial-accounting-for-decision-makers-ninthnbsped-9781292251356-1292251352 compress523
see also
London Stock Exchange
straight-line method 91–2, 93–5,
523
strategic direction of companies 449–50
strategic reports 182–5,
523
subsidiary companies 349–91,
523
see also
groups
sub-subsidiary companies 358
Sud, Sandeep 66
summary financial statements 413–16,
523
suppliers 2, 3, 145, 161
Taffler, R. 333
takeovers 350, 353–6,
523
see also
groups
tangible assets 41,
523
depreciation
see
depreciation
target companies 353, 356,
523
targets 277–8, 279–80, 475–9
Tate and Lyle plc 278, 320
taxation
corporation tax
see
corporation tax
groups of companies 350
limited companies 122–3, 147
net profits before
see
operating profits
team concept, value added statements and 423,
425
Ted Baker plc 65
tenure of directors 472
Tesco plc 122, 149, 210, 256, 294, 316, 317, 326–
7, 329, 354, 462
Thomas Miller Investment (TMI) 487
time orientation 14, 15
time value of money 265–7
timeliness, accounting information 8, 11, 171,
523
Timpson, John 205
TOT Power Control 244
total assets 330, 333
total debt 330
total liabilities at book value 333
total shareholder return (TSR) 475–6,
523
trade creditors
see
trade payables
trade debtors
see
trade receivables
trade loading 190
trade payables 43, 50,
523
average settlement period 285–7, 324,
514
bookkeeping entries 500–1, 503
ledgers 509
trade receivables 40, 41, 47, 48,
523
allowances for 106, 107, 108,
514
average settlement period 285, 324,
515
bad debts 104–8
bookkeeping entries 499, 503
doubtful 105–8
ledgers 509
trade unions 29
trademarks 41, 58
trading
artificial 190
inter-company 390
operations, effect on statements of financial
position 45–7
since acquisition of shares 375–80
transactions, bookkeeping entries 498–501
trading and profit and loss accounts
see
income
statements
transfer prices 411–12,
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