Management

   Calvary University

 Faculty of Economic and Management Sciences

Accounting:
    An Introduction

Book Cover

2nd Edition

Eddie McLaney, Peter Atrill
0-273-65550-7
Paperback
696 pages
2001


Brief Description

This successful text provides a comprehensive yet balanced introduction to financial accounting, management accounting and the basics of financial management. The text is specifically designed for non-specialist students, explaining the fundamental principles clearly and concisely, whilst showing how accounting information can be used to make decisions in a real business context.

Features

  • Accessible ‘open-learning’ writing style and approach – students are not put off by difficult terminology and are able to use the book effectively for self-study
  • Numerous activities integrated throughout each chapter, comprising either a narrative question requiring the reader to review or critically consider topics or a numerical problem requiring a solution. This feature allows students to check their understanding as they progress through the text and interact with the material.
  • Exhibits in every chapter, highlight how real companies use accounting concepts and techniques and include extracts from company reports, accounts and survey data – gives students an insight into the real world of business.
  • Numerical examples are included at frequent intervals , giving students step-by-step workings to follow through to the solution – this allows students to see every stage of the problem so that they understand how a particular solution was arrived at and can attempt similar questions themselves.
  • Question material – the authors have developed three types of questions in each chapter: self-assessment questions towards the middle of each chapter – these allow students to have a go at a full question before tackling the end of chapter assessment material. Review questions can be used individually or in a group – these allow the reader to critically discuss their understanding of the main topics. Examination style questions are grouped by the level of difficulty and are an excellent means for students to practice what they have learned in the chapter.

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 Fnancial 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
9. Cost-Volume-Profit Analysis
10. Full Costing
11. Managing in a Competitive Environment
12. Budgeting
13. Accounting for Control

PART THREE - FINANCIAL MANAGEMENT

14. Making 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 for Self-Assessment Questions
Appendix D. Solutions to Selected Exercises Index

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