Accounting in Business Context
Accounting in a Business Context
BU2021
Contents
Introduction........................................................................................................................................... 1
Ratio Analysis.........................................................................................................................................2
Profitability................................................................................................................................2
Efficiency....................................................................................................................................3
Liquidity.....................................................................................................................................3
Investment.................................................................................................................................3
Gearing......................................................................................................................................4
Limitations of Ratio Analysis...................................................................................................................4
Main Concepts.................................................................................................................................................6
Summary................................................................................................................................................ 7
Bibliography........................................................................................................................................... 8
BU2021
Contents
Introduction........................................................................................................................................... 1
Ratio Analysis.........................................................................................................................................2
Profitability................................................................................................................................2
Efficiency....................................................................................................................................3
Liquidity.....................................................................................................................................3
Investment.................................................................................................................................3
Gearing......................................................................................................................................4
Limitations of Ratio Analysis...................................................................................................................4
Main Concepts.................................................................................................................................................6
Summary................................................................................................................................................ 7
Bibliography........................................................................................................................................... 8
Bibliography: Atrill, P and McLaney, E (1999). Financial Accounting for Non-specialists. 2nd ed. Essex: Pearson Educated Limited. Atrill, P and McLaney, E (2006). Accounting and Finance for Non-specialists. 5th ed. Essex: Pearson Educated Limited. Berry, A & Jarvis, R (2001). Accounting in a Business Context. London: Thomson learning. Elliott, B and Elliott, J (1996). Financial Accounting & Reporting. 2nd ed. London: Prentice Hall. Marks and Spencer’s annual report (2011) Financial Statement. Available at: http://annualreport.marksandspencer.com/financial-statements/notes-to-financial-statements/note1.aspx.