Accounting: An Introduction is renowned for its clear, accessible and uncluttered style. It provides a comprehensive introduction to the main principles of financial accounting, management accounting, and the core elements of financial management. With a clear and unequivocal focus on how accounting information can be used to improve the quality of decision making by managers, combined with a strong practical emphasis, this book provides the ideal grounding for a career in management.
Table of Contents
Preface Guided tour Acknowledgements 1. Introduction to accounting and finance PART ONE: FINANCIAL ACCOUNTING 2. Measuring and reporting financial position 3. Measuring and reporting financial performance 4. Accounting for limited companies (1) 5. Accounting for limited companies (2) 6. Measuring and reporting cash flows 7. Analysing and interpreting financial statements PART TWO: MANAGEMENT ACCOUNTING 8. Relevant costs for decision making 9. Cost-volume-profit analysis 10. Full costing 11. Costing and performance evaluation in a competitive environment 12. Budgeting 13. Accounting for control PART THREE: FINANCIAL MANAGEMENT 14. Making capital investment decisions 15. Financing a business 16. Managing a working capital PART FOUR: SUPPLEMENTARY INFORMATION Appendix A Recording financial transactions Appendix B Glossary of key terms Appendix C Solutions to self-assessment questions Appendix D Solutions to review exercises Appendix E Solutions to selected exercises Appendix F Present Value table Index
Eddie McLaney is Visiting Fellow in Accounting and Finance at the University of Plymouth. Peter Atrill is a freelance academic and author working with leading institutions in the UK, Europe and SE Asia. He was previously Head of Business and Management at the University of Plymouth Business School.