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Finance & Accounting

What Is a Profit and Loss Account?
Also known as Income Statement
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Richard Winfield
Management Accounting Primer
Making Smart Decisions with Useful Numbers
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Richard Winfield
Financial Accounting Primer
Essential Concepts for Managers, Directors & Business Owners
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Richard Winfield
What is Loan Stock? Let’s Break It Down
If you've ever seen the term loan stock in a company’s financials or investment prospectus, you might wonder:
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Richard Winfield
What is NOPAT — and Why Should You Care?
If you're involved in analysing company performance or making strategic decisions, you've probably heard of NOPAT.
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Richard Winfield
Share Capital vs Equity — What’s the Difference?
Many people use “share capital” and “equity” interchangeably.
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Richard Winfield
ROC vs ROIC: What’s the Difference
To the untrained eye, Return on Capital (ROC) and Return on Invested Capital (ROIC) might look like financial twins.
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Richard Winfield
What Is Return on Capital – and Why Should Leaders Care?
In a world where capital is no longer cheap, Return on Capital (ROC) has become one of the most telling indicators of business performance.
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Richard Winfield
Working Capital Management
“Where Did All the Cash Go?”
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Richard Winfield
FRC study provides insights for NHS audit market reform
Published: 14 May 2025, Sarah Rapson, FRC Executive Director of Supervision
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Richard Winfield
Understanding Basic accounts
The fundamentals of business accounting: what every board member, founder, or manager should know.
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Richard Winfield
Financial Risk: It's Not Just About Numbers
When we talk about financial risk, we often think about debt, liquidity, and market exposure.
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Richard Winfield
© 2025 Richard Winfield
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