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.
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.
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
Book with access code