|
Financial Accounting for Decision Makers
average settlement periods
trade payables 285–7, 324,
514financial-accounting-for-decision-makers-ninthnbsped-9781292251356-1292251352 compress514
average settlement periods
trade payables 285–7, 324,
514
trade receivables 285, 324,
515
Aviva plc 385
Babcock International 326–7
bad debts 104–8,
515
bad news, concealing 192–3
balance sheets
see
statements of financial position
balances 502,
515
balancing accounts 501–5
Bank Melli 194
bank overdrafts 50
Bank Saderat 194
Barclays Bank plc 462
Barratt Developments plc 278
Beaver, W.H. 330, 331
Betfair 143
BHP 224
BHS 463
bias 7
BlackRock 484
BMW 280
boards of directors 126
chairing 451–4
company objectives 480
composition 445–6, 480
control by 450, 480
discussions and decisions 480
leadership 447
meetings 480
non-executive directors’ roles 454–7
performance 450, 479–80
roles 480
shareholder relations 480
financial institutions 483–4
structures 480
tasks 449–50
UK Corporate Governance Code 447–8
see also
audit committees; chair; directors;
executive directors; non-executive directors
bonus shares 132–4, 137,
515
Boohoo.com plc 141
Booker 354
bookkeeping, double-entry 495–509,
517
borrowings 135–6
bookkeeping entries 504
costs, capitalisation 256–8
ease of, finance leasing 251, 252
see also
lenders; loans
bottom line 280
Bovis Homes Group plc 278
BP plc 129, 224, 225, 320
brands 58, 249
British Airways 97
British Petroleum
see
BP plc
BT plc 28, 117, 128, 353, 459
Buffett, Warren 316, 317
business combinations
see
groups: financial
statements; takeovers
business entity convention 54, 57, 117,
515
business operations, maintaining during inflation
434–5
business restructuring provisions 241
business reviews 181
businesses
financial objectives 23–5
organisation 22
ownership forms 19–22
purpose 18–19
similar, comparisons 271–2
called-up share capital 135,
515
Capax Global 190, 191
capital
investments
see
investments
long-term 277, 289–90
owners’ claims 50, 126–7
restriction on withdrawing 142–5
return on capital employed
see
return on capital
employed
sales revenue to capital employed 287, 288,
Dostları ilə paylaş: |
|
|