LIST OF TRADE SECTORS

Contents

Executive summary

• Executive summary
  

Sector overview

• Trade developments
  
• Turnover trends
  
• Market position
  
• Outlook and prospects
  

Nature of the trade

• Operating practices
  
• Jargon and special features
  
• Sales mix
  
• Seasonality
  
• Factors affecting sales
  
• Prime records
  
• Customers, terms offered
  
• Suppliers, terms obtained
  

Start up

• Costs
  
• Sources of grant aid
  

Legislation and regulation

• Trade specific legislation
  
• General legislation
  
• Health and safety legislation
  
• Employment legislation
  
• Licensing requirements
  
• Sources of further information
  

Performance indicators

• Main performance indicator
  
• Ratio trends
  
• Factors affecting ratios
  
• Other key ratios
  

Investigation matters

• Matters for review
  
• Selection
  
• Critical review
  
• Interview
  
• Further action
  
• Means test
  
• Settlement
  
• Business Economics Exercise
  

Accountancy matters

• Areas for review
  

VAT position

• VAT position
  

Statistics

• Index of tables
  

Further information

• Useful addresses
  
• Trade associations
  
• Specialist publications and journals