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
 
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