This book is intended to appeal to junior accountants and entrepreneurs who need guidance and practical analytical tools to enable them to develop business plans, raise capital and assess risk. Readers can initiate their own business plans by copying over 200 lines of formulae that create a 5 year plan that includes an earnings statement (or profit and loss account), balance sheet and cash flow statement. It will also appeal to students taking accounting and finance modules that cover basic accounting techniques, ratio analysis, investment appraisal, as well as company valuation and share valuation. The book demonstrates with four case studies where practice often differs with theory.Chapter 1 covers basic book-keeping, showing how accounts are reconciled and controlled covering topics such as the working capital cycle and negotiating techniques. Chapter 2 deals with basic business planning and how to use ratio analysis (performance, asset management, structure, and investment ratios) to assess company performance. Chapter 3 explains that published accounts are based on a series of judgements and the effect the relatively new international financial reporting standards and legislation such as the Sarbanes-Oxley Act is having on corporate governance. Chapter 4 covers risk assessment and valuing companies. Four case studies bring everything together; how investment trusts are valued, the effect of restructuring on share prices, the difference between serious profit warnings and mere compliance with regulation and hostile takeovers. Via a thorough analysis of published accounts this book will show readers how to: distinguish between mandatory and optional reports; assess the strength of a company's balance sheet; assess the risk factors associated with investment; assess whether or not the market value of a particular company is justified. * examines the difference between mandatory and optional reports* explains how to assess the strength of a companys balance sheet* looks at how to assess whether or not the market value of a particular company is justified.

这本书的目的是呼吁初级会计师和企业家谁需要指导和实用的分析工具，使他们能够制定商业计划，筹集资金和评估风险。读者可以通过复制200多行公式来启动自己的商业计划，这些公式可以创建一个5年计划，其中包括损益表、资产负债表和现金流量表。它还将吸引学生学习会计和财务模块，包括基本会计技术，比率分析，投资评估，以及公司估值和股票估值。这本书用四个案例来说明实践与理论的不同。第一章介绍了基本的簿记，展示了如何对账和控制账目，包括诸如营运资本周期和谈判技巧等主题。第二章讨论基本的商业计划以及如何使用比率分析（业绩、资产管理、结构和投资比率）来评估公司业绩。第3章解释了公布的账目是基于一系列判断，以及萨班斯-奥克斯利法案等相对较新的国际财务报告准则和立法对公司治理的影响。第四章介绍了风险评估和公司价值评估。四个案例研究将一切结合起来；投资信托的价值如何，重组对股价的影响，严重的利润警告与仅仅遵守监管和敌意收购之间的区别。通过对已出版账目的全面分析，本书将向读者展示如何：区分强制性报告和选择性报告；评估公司资产负债表的强度；评估与投资相关的风险因素；评估特定公司的市场价值是否合理。*检查强制性报告和选择性报告之间的差异*解释如何评估公司资产负债表的实力*研究如何评估特定公司的市场价值是否合理