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    References: AtrillMclaney‚ Harvey and Jenner‚ 2008‚ Accounting: an introduction‚ 4th edition‚ Frenchs Forest‚ N.S.W. Birt‚ J.‚ Chalmers‚ K‚ Byrne‚ S.‚ Brooks‚ A. & Oliver‚ J‚ 2010‚ Accounting: Business Reporting for Decision Making‚ 3rd edition‚ John Wiley & Sons Australia

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    Assignment Module Financial Statement Analysis 1. Introduction to the company and its role within the wider international market; including competitors and current market conditions that may impact on its financial performance. Tesco plc is a British multinational grocery and these days the third- largest retailer worldwide in terms of revenues‚ operating in 14 countries across Europe‚ Asia and Nord America.The retailer was founded in 1919 and operated exclusively within the UK until the early

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    1. Explain the various financial statements like balance sheet‚ income statement‚ and statement of cash flow and owner’s equity with its advantages and disadvantages of preparing this statement with an example. INTRODUCTION Financial statements provide information of value to company officers and various external parties‚ such as investors and lenders of funds. Publicly owned companies are required to publish general-purpose financial statements that include a balance sheet‚ income statement

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    Bibliography: Textbooks Atrill P and McLaney E – Management Accounting for Non-specialists‚ 3rd Edition (Financial Times/Prentice Hall‚ 2002) ISBN 0273655914 Berry A and Jarvis R – Accounting in a Business Context‚ 4th Edition (Cengage Learning EMEA‚ 2005) ISBN 1844802515 Brookson S –

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    The aim of this report is to analysis the financial performance of J Sainsbury plc by compare several ratios‚ in the view of an investor who seeking long term investment. Four sections will be illustrated‚ the background of Sainsbury‚ 10 ratio analysis‚ a suggestion of whether the company is worth to invest and a limitation of current financial statements and ratio analysis. J Sainsbury plc is the third largest chain company of supermarkets in the UK‚ which is generally known as Sainsbury’s. It

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    http://www.centrica.co.uk/files/results/2004_ifrs_transcript.pdf. Assessed on 15th December‚ 2009 FAME (Financial Analysis Made Easy)‚ 2009. Available at: http://www.fame.bvdep.com/version-20091130. Assessed on 11th December‚ 2009 Peter Atrill‚ and Eddie McLaney (2008)‚ Accounting and Finance for Non-Specialists‚ 6th ed. Prentice Hall‚ financial times. David Alexander and Christopher Nobes. (2007)‚ Financial Accounting‚ An International Introduction‚ 3rd ed. Prentice Hall‚ financial times.

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    makes it difficult for top management to control the operation directly. (Drury‚ C. 2012‚ p.484). Hence‚ larger companies are divided into operational units or divisions so‚ that the business still moves towards its strategic objectives. (Atrill and Mclaney‚ 2007‚ p.345) These divisions will have their own managers‚ who are responsible for production and marketing activities of their division. These managers will also have great autonomy to make decision for his/her division. Managers are supposed

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    Bibliography: | | |Atrill P and McLaney E – Management Accounting for Non-specialists‚ 3rd Edition (Financial Times/Prentice Hall‚ 2002) ISBN 0273655914 | |Berry A and Jarvis R – Accounting in a Business Context‚ 4th Edition (Cengage | |Learning EMEA‚ 2005) ISBN 1844802515 | |Brookson

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    and related reports are accurate and complete by using financial data bases from automated and manual systems. The information must have the ability to influence decisions through predicting future events or confirming past events (Arrill‚ A. and Mclaney‚ E.‚ 2008). If the corporation is a listed company‚ it needs to disclose its income statement‚ balance sheet and cash flow statement quarterly and the reason why the financial situation of company has changed so much if necessary. There is an external

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    Table of Contents Executive Summary 3 1. Introduction 5 2. Analysis 6 2.1 Shareholders 6 2.2 Supplier 7 2.3 Employee 8 2.4 Lending Institutions 9 3. Overall Comparison of Years (Refer to Appendix 1-5) 10 3.1 Profitability 10 3.2 Efficiency 10 3.3 Liquidity 11 3.4 Gearing 12 3.5 Investment 12 4. Sources of Finance 13 5. Market Value of Share 14 6. Economic Conditions 15 6.1 Political 15 6.2 Economic 15 6.3 Social 16 6.4 Technology 16 6.5 Environment

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