SOAS Research Online

Abstract

This book is an introduction to a company’s Annual Report and Accounts. It will guide you through the three main financial statements (the balance sheet, the income statement and the cash flow) and all the other statements disclosed in this document, in order to understand their purpose, the terminology of accounting and to know the key factors to look for when examining a company's Annual Report. In the property sector, you might be judging between three tenants or examining tenders from building contractors and amongst other factors you will consider you will include information which is presented in the company’s Annual Report.