The Finance Book 2e: Understand the numbers even if you're not a finance professional

<p>Introduction</p> <p><strong>Part 1 Finance Fundamentals</strong></p> <p>1 Finance personnel and systems</p> <p>2 Cash versus accruals accounting</p> <p><strong>Part 2 Primary Financial Statements</strong></p> <p>3 Profit and loss (P&amp;L)</p> <p>4 The balance sheet</p> <p>5 Cash flow statement</p> <p><strong>Part 3 Key Elements of Financial Statements</strong></p> <p>6 Revenue recognition</p> <p>7 Opex and capex</p> <p>8 Business tax</p> <p>9 Tangible fixed assets and depreciation</p> <p>10 Goodwill and other intangibles</p> <p>11 Stock</p> <p>12 Debtors and creditors</p> <p>13 Prepayments and accruals</p> <p>14 Provisions and contingencies</p> <p>15 Capital and reserves</p> <p>16 Group accounting</p> <p>17 Revaluation</p> <p>18 Impairment</p> <p><strong>Part 4 Financial and Regulatory Environment</strong></p> <p>19 Accounting and financial reporting standards</p> <p>20 External financial audit</p> <p>21 Information in the public domain</p> <p>22 Corporate governance and whistleblowing</p> <p><strong>Part 5 Assessing Financial Health</strong></p> <p>23 Profitability performance measures</p> <p>24 Working capital and liquidity management</p> <p>25 Insolvency and going concern risk</p> <p>26 Long-term solvency performance measures</p> <p>27 Investor ratios</p> <p>28 Business valuation</p> <p><strong>Part 6 Sources of Business Finance</strong></p> <p>29 Equity finance</p> <p>30 Debt finance</p> <p><strong>Part 7 Financial Management</strong></p> <p>31 Management accounts</p> <p>32 Profitable pricing</p> <p>33 Profit planning</p> <p>34 Budgeting and forecasting</p> <p>35 Investment appraisal</p> <p><strong>Part 8 Practical application</strong></p> <p>36 Consolidate and apply</p> <p>37 The reliability, relevance &amp; trustworthiness of financial statements</p> <p>Appendix: Greggs plc 2020 Financial Statements</p>