Interpreting Financial Accounts

  • Sally Messenger
  • Humphrey Shaw


Company accounts are always audited so that they can be filed at Companies House and submitted to the Inland Revenue. Although these documents show the assets, liabilities, revenue and expenditure, together with the profit or loss which a business has made each year, the owners, managers and other interested parties usually like to know more about their company’s financial performance. In order to gain this deeper understanding they need to learn how to carry out ratio analysis.


Financial Performance Capital Structure Current Ratio Dividend Yield Share Capital 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Copyright information

© Sally Messenger and Humphrey Shaw 1993

Authors and Affiliations

  • Sally Messenger
    • 1
  • Humphrey Shaw
    • 2
  1. 1.Department of Management Studies for Tourism and Hotel IndustriesUniversity of SurreyUK
  2. 2.The Business SchoolUniversity of North LondonUK

Personalised recommendations