Financial Accounting for
Decision Makers, 4th edition
By Peter Atrill & Eddie McLaney
Financial Times / Pearson Education Limited
December 2004
ISBN: 0273688472
440 Pages, Illustrated
$97.50 paper original
A comprehensive introduction to the basic principles and underlying concepts of financial accounting, this extremely student-friendly text is praised for its clear and uncluttered style. Accessible and interactive it has a clear focus on how accounting information can be used to improve the quality of decision making by those outside the business.
The book has a strong practical emphasis, with plenty of examples taken from the real world as well as numerical examples with step-by-step explanations. It adopts an appropriate level of detail for introductory courses, avoiding too much emphasis on technical aspects, focusing instead on the use of accounting information.
Contents
Preface
Guided tour
Acknowledgements
1. Introduction to 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. Analyzing and interpreting financial statements
8. Reporting the financial results of groups of companies
9. Expanding the annual financial report
Appendix A Recording financial transactions.
Appendix B Glossary of key terms
Appendix C Solutions to self-assessment questions
Appendix D Solutions to selected exercises
Features
" Progress checks: numerous activities and exercises enable students to constantly test their understanding and reinforce learning.
" Lively and relevant examples from the real world demonstrate the practical application and value of concepts and techniques learnt.
" Interactive 'open-learning' style is ideal for self-study.
" Decision-making focus on the use of accounting information rather than the preparation is highly appropriate for tomorrow's business managers.
" Key terms, glossary and bulleted summaries are excellent revision aids.
" Double-entry bookkeeping is covered in appendix.
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