Accounting Streams Unit 16 case: Beyond the numbers

<p dir="ltr">Beyond the numbers is a teaching case to complement Unit 16 of the Accounting Streams Principles of Accounting textbook.</p><p dir="ltr">The case offers an opportunity for students to consolidate and practice their ratio analysis skills by working with common-size financial statements and ratios of five UK-listed companies across a variety of industries.</p><p dir="ltr">The case offers an opportunity for students to consolidate and practice their ratio analysis skills by working with common-size financial statements and ratios of five UK-listed companies across a variety of industries. Students are asked to match the data to the industry and justify their decisions. The exercise helps students relate financial results with industry operating characteristics.</p><p dir="ltr">The discussion then turns to the limitations of financial analysis and the International Accounts Standards Board’s aspirations of financial accounting providing decision-useful information.</p><p dir="ltr">The case draws on the most recent financial statements of each company as of August 2024.</p><p dir="ltr">For the accompanying Instructors Manual, contact the <a href="https://accounting-streams.org/contact.html" rel="noreferrer" target="_blank">Accounting Streams team</a> or the author.</p>