Chapter 9 Interactive workbook: Web links and further reading - Introduction to Accounting 2e Student Resources

Ratio analysis 2: liquidity, working capital, and long-term financial stability

Chapter specific web links

Give me an example 9.1

To read the full article which addresses the issues highlighted in this example, click here:

Give me an example 9.2

The full Next plc report and accounts can be found at https://www.nextplc.co.uk/~/media/Files/N/Next-PLC-V2/documents/2019/annual-report-and-accounts-jan19.pdf The quotation from the strategic report can be found on page 22 of the annual report and accounts

The full Ted Baker plc report and accounts can be found at http://www.tedbakerplc.com/~/media/Files/T/Ted-Baker/results-and-reports/report/2019/2018-19-annual-report.pdf The two quotes can be found on pages 4 and 6 of the annual report and accounts.

Give me an example 9.3

The full Next plc annual report and accounts from January 2020 can be found here, download the PDF to analyse the data presented:

Give me an example 9.4

Read The Guardian comment article about the Terra Firma borrowing fiasco here:

To read the full article from the Financial Times you will need a subscription. Check to see if your university or school subscribes.

Further reading

Paul M Collier, Accounting for Managers: Interpreting Accounting Information for Decision Making, 5^th Edition, Wiley, 2015, Chapter 7.

Jennifer Maynard, Financial Accounting, Reporting and Analysis, 2^nd Edition, Oxford, 2017, Chapter 5.