[O]n August 1, the peerless blog The Swiss Ramble published an invaluable presentation of the profit and loss accounts for Championship clubs in the 2011-12 season. Of course much has happened since including the arrival in the competition of Queen’s Park Rangers; a club the financial wealth of which will be decidedly byzantine and worthy of a week-long series of articles. Accounts for Wigan Athletic would also make for very interesting viewing as would those for the third of the newcomers from the Premier League - Reading having been subject to worrying rumours that Anton Zingarevich might up sticks and...