Seminar paper from the year 2017 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Strathclyde (Business School), course: Accounting for Financial Analysis, language: English, abstract: This report analyses the accounting policies and financial statements of the following six companies: Tesco PLC, J Sainsbury PLC, Wm Morrison Supermarkets PLC, Booker Group PLC, Ocado Group PLC, and Greggs PLC.They are all amongst the leading companies in the food industry of the United Kingdom (UK). The latest information is used to evaluate the companies’ performance during the accounting years 2012/13 and 2016/17 (last five years). Some financial information was adjusted in order to ensure a fair comparison between the companies, this will be explained later on.