analyse the company’s operational and financial conditions. There are numerous relationships between the figures published in the annual report‚ and ratios have been commonly used for conducting a quantitative analysis of these relationships (Atrill and McLaney‚ 2013). They are calculated by comparing the current year numbers (2011-12) with previous years (2010-11) and other companies. Hence‚ J Sainsbury plc (known as Sainsbury’s) is chosen since it is the major competitor of Tesco at home. The ratios
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Royal Docks Business School University Of East London MODULE GUIDE Module Code: | FE2035 | Module Title: | Fundamentals of Finance | Semester / Year | Sem A / academic year 2012-2013 | Contents Module Leader 2 Introduction 2 Teaching Staff 2 Teaching Time table 3 Module Specification 3 Indicative timetable Important information 3 Module Leader Dr. Peiyi Yu | Office No | BS405 | | e.mail: | p.yu@uel.ac.uk | | Extension | | | Office Hours | Mondays 12:30pm-1:30pmFridays
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References: Atrill‚ P & McLaney‚ E 2006‚ Accounting and Finance for Non-Specialists‚ 5th Edition‚ Prentice Hall‚ London. Australian Bureau of Statistics 2011‚ ‘Consumer Price Index June Quarter 2011’‚ p. 1 Bartholomeusz‚ S 2011‚ Woolworths is walking on hot Coles‚ viewed 31
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Washington DC. Doh‚ J. C. (1971). The planning-programming-budgeting systems in three federal agencies. Manchester‚ NH: Irvington . E. J. Mclaney (1991) business finance for decision makers‚ mixed decisions chapter 4. Pg 314 http://www.accountingformanagement.com/cash_budget.htm David L. Fraley (1998) Financial Decision-making: Peter Atrill and Eddie McLaney‚ "Accounting and Finance for Non-Specialists" (Prentice Hall 1997) Leopold Bernstein and John Wild‚ "Analysis of Financial Statements" (McGraw-Hill
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References: • Atrill‚ P. and Mclaney‚ E.‚ 2006. Accounting and Finance for Non- Specialists. 6th ed. Essex: Pearson Education • Sri Lanka Sustainable Energy Authority‚ (2012) • Central Bank of Sri Lanka‚ (2012). Sri Lanka interbank Offer rates. [Online] Available at: < http://www
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to find the relationship between different items appearing in the financial statements of a company. They are also used in examining various aspects of financial position and performance and are widely used for planning and control purposes (Peter Atrill‚ 2007 p-49) OVERVIEW AND STRUCTURE OF TUI TRAVEL PLC TUI Travel PLC was formed in 3rd September 2007 by the merger of First Choice Holidays PLC and the tourism division of TUI AG.TUI is worlds leading travel leisure
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The management of all listed companies registered in UK are bound by law to prepare and provide financial statements for each accounting period. This has been the case since the conception of The Companies Act 1948’ (Flint‚ 1982)‚ last amended in 1985. Although it’s been over 55 years of reporting entities preparing financial statements‚ the objective of these statements has always been a matter of discussion. The Accounting Standards Board (ASB) came up with a precise outline in 1999 which stated
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PART A INTRODUCTION OF PERFORMANCE MEASUREMENT Growing global competition has affected the organisational structure. Companies have moved to divisional structure‚ which generates the need for top management to assess the divisional performance. Divisions tend to be categorised into either a profit centre or an investment centre. While some measure of profit is used to measure the performance of profit centres‚ for investment centres many firms employ measures that are based on profit and invested
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A Comparative Financial Analysis of Pick n Pay with Shoprite – Changing Retail landscape in South Africa By Sirsendu Sen Executive Summary Following the takeover of Safeway in 2004 and successful completion of the restructuring work‚ WM Morrison is now ranked at 4th position in the
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Underdown (2001)‚ Accouting Theory and Practice‚ (7th edn)‚ Prentice Hall. Dyson ‚ J.R ( 2004 ) Accounting for non – accounting students ( 6th edn ) ‚ Prentice Hall‚ Alexander ‚ D and Nobes (2002) ‚ Financial accounting ‚(2nd edn)‚ Prentice H Atrill P and McLaney (2000)‚Accounting and Finance for Non-Specialists (1st edn) Prentice Hall. Drury C (2003)‚ Management Accounting for Business Decisions (3rd)‚ Thompson. Cooke R A (2002)‚ Finance for non finacial Manangers (2nd)‚ Prentice Hall.
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