Stuart Warner Bsc (Hons) FCA, BFP, Cert IoD Stuart is the author of four finance books. His goal is to help businesses increase productivity and profits through innovative, engaging and experiential finance training programmes. He delivers training and consultancy internationally across multiple sectors. Over his career, Stuart has trained thousands of people. He has taught accounting trainees for professional qualifications and has delivered CPD courses for qualified accountants and interactive courses for non-finance professionals from graduate to board level. Stuart studied management sciences at UMIST and became a Chartered Accountant whilst working at PwC. Si Hussain BSc (Hons) FCA, BFP, FHEA, PgCert (HE) Saieem (Si) trained with KPMG qualifying as a Chartered Accountant in 1991.During his 30+ year career, Si has delivered financial training programmes to countless professionals and has held senior roles in companies, including Chief Executive of BPP Professional Education. He continues to teach finance to a full spectrum of professionals including managers and directors, non-finance professionals as well as those starting out on their careers. Si is an experienced facilitator and training consultant providing services to a wide range of organisations.

‘The Finance Book is a practical guide that deciphers finance and will transform your financial awareness and confidence. A must read that will become your go to finance Rosetta Stone.' Jonathan Levy, ICAEW Director, Product Development ‘This book is different. It is neither traditional finance nor traditional accounting. It does not attempt to provide a theoretical foundation for the subject but offers nuggets of practical wisdom in a way that distils the authors' decades of experience in the field.' Emeritus Professor Robert Cressy, University of Birmingham, UK ‘A refreshingly easy ‘pick up and read' book, providing straightforward explanations of potentially complex terms and aspects of finance. A key read for those seeking to understand the fundamentals of finance.' Shirley Fyfe, Lead Facilitator and Trainer, Director, Kinsbourne Consulting Limited

• IntroductionPart 1 Finance Fundamentals1 Finance personnel and systems2 Cash versus accruals accountingPart 2 Primary Financial Statements3 Profit and loss (P&L)4 The balance sheet5 Cash flow statementPart 3 Key Elements of Financial Statements6 Revenue recognition7 Opex and capex8 Business tax9 Tangible fixed assets and depreciation10 Goodwill and other intangibles11 Stock12 Debtors and creditors13 Prepayments and accruals14 Provisions and contingencies15 Capital and reserves16 Group accounting17 Revaluation18 ImpairmentPart 4 Financial and Regulatory Environment19 Accounting and financial reporting standards20 External financial audit21 Information in the public domain22 Corporate governance and whistleblowingPart 5 Assessing Financial Health23 Profitability performance measures24 Working capital and liquidity management25 Insolvency and going concern risk26 Long-term solvency performance measures27 Investor ratios28 Business valuationPart 6 Sources of Business Finance29 Equity finance30 Debt financePart 7 Financial Management31 Management accounts32 Profitable pricing33 Profit planning34 Budgeting and forecasting35 Investment appraisalPart 8 Practical application36 Consolidate and apply37 The reliability, relevance & trustworthiness of financial statementsAppendix: Greggs plc 2020 Financial Statements

Stuart Warner Bsc (Hons) FCA, BFP, Cert IoD Stuart is the author of four finance books. His goal is to help businesses increase productivity and profits through innovative, engaging and experiential finance training programmes. He delivers training and consultancy internationally across multiple sectors. Over his career, Stuart has trained thousands of people. He has taught accounting trainees for professional qualifications and has delivered CPD courses for qualified accountants and interactive courses for non-finance professionals from graduate to board level. Stuart studied management sciences at UMIST and became a Chartered Accountant whilst working at PwC. Si Hussain BSc (Hons) FCA, BFP, FHEA, PgCert (HE) Saieem (Si) trained with KPMG qualifying as a Chartered Accountant in 1991.During his 30+ year career, Si has delivered financial training programmes to countless professionals and has held senior roles in companies, including Chief Executive of BPP Professional Education. He continues to teach finance to a full spectrum of professionals including managers and directors, non-finance professionals as well as those starting out on their careers. Si is an experienced facilitator and training consultant providing services to a wide range of organisations.

‘The Finance Book is a practical guide that deciphers finance and will transform your financial awareness and confidence. A must read that will become your go to finance Rosetta Stone.' Jonathan Levy, ICAEW Director, Product Development ‘This book is different. It is neither traditional finance nor traditional accounting. It does not attempt to provide a theoretical foundation for the subject but offers nuggets of practical wisdom in a way that distils the authors' decades of experience in the field.' Emeritus Professor Robert Cressy, University of Birmingham, UK ‘A refreshingly easy ‘pick up and read' book, providing straightforward explanations of potentially complex terms and aspects of finance. A key read for those seeking to understand the fundamentals of finance.' Shirley Fyfe, Lead Facilitator and Trainer, Director, Kinsbourne Consulting Limited

• IntroductionPart 1 Finance Fundamentals1 Finance personnel and systems2 Cash versus accruals accountingPart 2 Primary Financial Statements3 Profit and loss (P&L)4 The balance sheet5 Cash flow statementPart 3 Key Elements of Financial Statements6 Revenue recognition7 Opex and capex8 Business tax9 Tangible fixed assets and depreciation10 Goodwill and other intangibles11 Stock12 Debtors and creditors13 Prepayments and accruals14 Provisions and contingencies15 Capital and reserves16 Group accounting17 Revaluation18 ImpairmentPart 4 Financial and Regulatory Environment19 Accounting and financial reporting standards20 External financial audit21 Information in the public domain22 Corporate governance and whistleblowingPart 5 Assessing Financial Health23 Profitability performance measures24 Working capital and liquidity management25 Insolvency and going concern risk26 Long-term solvency performance measures27 Investor ratios28 Business valuationPart 6 Sources of Business Finance29 Equity finance30 Debt financePart 7 Financial Management31 Management accounts32 Profitable pricing33 Profit planning34 Budgeting and forecasting35 Investment appraisalPart 8 Practical application36 Consolidate and apply37 The reliability, relevance & trustworthiness of financial statementsAppendix: Greggs plc 2020 Financial Statements

Stuart Warner Bsc (Hons) FCA, BFP, Cert IoD Stuart is the author of four finance books. His goal is to help businesses increase productivity and profits through innovative, engaging and experiential finance training programmes. He delivers training and consultancy internationally across multiple sectors. Over his career, Stuart has trained thousands of people. He has taught accounting trainees for professional qualifications and has delivered CPD courses for qualified accountants and interactive courses for non-finance professionals from graduate to board level. Stuart studied management sciences at UMIST and became a Chartered Accountant whilst working at PwC. Si Hussain BSc (Hons) FCA, BFP, FHEA, PgCert (HE) Saieem (Si) trained with KPMG qualifying as a Chartered Accountant in 1991.During his 30+ year career, Si has delivered financial training programmes to countless professionals and has held senior roles in companies, including Chief Executive of BPP Professional Education. He continues to teach finance to a full spectrum of professionals including managers and directors, non-finance professionals as well as those starting out on their careers. Si is an experienced facilitator and training consultant providing services to a wide range of organisations.

‘The Finance Book is a practical guide that deciphers finance and will transform your financial awareness and confidence. A must read that will become your go to finance Rosetta Stone.' Jonathan Levy, ICAEW Director, Product Development ‘This book is different. It is neither traditional finance nor traditional accounting. It does not attempt to provide a theoretical foundation for the subject but offers nuggets of practical wisdom in a way that distils the authors' decades of experience in the field.' Emeritus Professor Robert Cressy, University of Birmingham, UK ‘A refreshingly easy ‘pick up and read' book, providing straightforward explanations of potentially complex terms and aspects of finance. A key read for those seeking to understand the fundamentals of finance.' Shirley Fyfe, Lead Facilitator and Trainer, Director, Kinsbourne Consulting Limited

• IntroductionPart 1 Finance Fundamentals1 Finance personnel and systems2 Cash versus accruals accountingPart 2 Primary Financial Statements3 Profit and loss (P&L)4 The balance sheet5 Cash flow statementPart 3 Key Elements of Financial Statements6 Revenue recognition7 Opex and capex8 Business tax9 Tangible fixed assets and depreciation10 Goodwill and other intangibles11 Stock12 Debtors and creditors13 Prepayments and accruals14 Provisions and contingencies15 Capital and reserves16 Group accounting17 Revaluation18 ImpairmentPart 4 Financial and Regulatory Environment19 Accounting and financial reporting standards20 External financial audit21 Information in the public domain22 Corporate governance and whistleblowingPart 5 Assessing Financial Health23 Profitability performance measures24 Working capital and liquidity management25 Insolvency and going concern risk26 Long-term solvency performance measures27 Investor ratios28 Business valuationPart 6 Sources of Business Finance29 Equity finance30 Debt financePart 7 Financial Management31 Management accounts32 Profitable pricing33 Profit planning34 Budgeting and forecasting35 Investment appraisalPart 8 Practical application36 Consolidate and apply37 The reliability, relevance & trustworthiness of financial statementsAppendix: Greggs plc 2020 Financial Statements