Page 123 - PRAGMATIC STRATEGY

6 Accounting Policies

note accounting policies, including stock valuation, fixed asset
valuation basis, depreciation basis, treatment of taxation, debtor
provision, treatment of research and development expenditure,
inflation accounting.

7 Summary Table

Construct a table summarising turnover, profit, main items of expense
and principal balance sheet movements over the last three or five
years, with current year estimate. Include a "source and use of funds"

table, appropriation of profits, and tabulation of appropriate ratios.