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THE ANALYSIS OF ANNUAL ACCOUNTS
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31 December actual adjustment Advance Corporation Tax amount annual accounts Annual Report assess auditor Average Balance Sheet bank basis book-keeping break-even calculated cash balance cash budget cash flow cent changes Chapter closing stock company's considered creditors Current Assets Current Liabilities Currys customers debtors depreciation directors discount dividend double-entry book-keeping earnings per share EFF EX employees example expenses factors figures financial accountant firm Fixed Assets fixed costs forecast funds flow analysis future historic cost impact income increase inflation accounting interest investment issue long-term Loss Account machine management accountant materials method month number of shares ordinary shares overdraft overheads paid payment period Pilkington planning present value problems Profit and Loss purchased ratios sell share capital shareholders short-term shown sold sources of funds SSAP standard stock valuation supplier taxation Tesco trading turnover value added variance