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Financial Accounting for Decision Makers 9th edition

Financial Accounting for Decision Makers 9th edition PDF

Author: Dr Peter Atrill and Eddie McLaney

Publisher: Pearson


Publish Date: March 4, 2019

ISBN-10: 1292251352

Pages: Pages

File Type: PDF

Language: English

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Book Preface

This text provides a comprehensive introduction to financial accounting. It is aimed at students who are not majoring in accounting as well as those who are. Those studying introductory-level financial accounting as part of their course in business, economics, hospitality management, tourism, engineering, or some other area, should find that the text provides complete coverage of the material at the level required. Students who are majoring in accounting should find the text a useful introduction to the main principles, which can serve as a foundation for further study.
The main focus of the text is on the ways in which financial statements and financial informa-tion can improve the quality of decision making. To ensure that readers understand the practi-cal implications of the subject, there are, throughout the text, numerous illustrative extracts using commentary from company reports, survey data and other sources. Although some technical issues are dealt with in the text, the main emphasis throughout is on basic principles and underlying concepts.
In this ninth edition, we have taken the opportunity to make improvements, including those suggested by students and lecturers who used the previous edition. We have rewritten some material to make it more understandable to readers. We have updated and expanded the number of examples from real life. We have also incorporated developments to International Financial Reporting Standards, including the recently-published version of the Conceptual Framework for Financial Reporting. Recent developments in the area of corporate gover-nance are discussed and explained. Finally, the discussion of the role of the auditor has been expanded.
The text is written in an ‘open-learning’ style. This means that there are numerous integrated activities, worked examples and questions throughout the text to help you to understand the subject fully. In framing these questions and tasks, we have tried to encourage critical thinking by requiring analysis and evaluation of various concepts and techniques. You are encouraged to interact with the material and to check your progress continually. Irrespective of whether you are using the text as part of a taught course or for personal study, we have found that this approach is more ‘user-friendly’ and makes it easier for you to learn.

We recognise that most of you will not have studied financial accounting before and, there-fore, we have tried to write in a concise and accessible style, minimising the use of technical jargon. We have also tried to introduce topics gradually, explaining everything as we go. Where technical terminology is unavoidable we try to provide clear explanations. You will find all of the key terms highlighted in the text, and then listed at the end of each chapter with a page reference. All of these key terms are also listed alphabetically, with a concise definition, in the glossary given in Appendix B. This should provide a convenient point of reference from which to revise.
A further important consideration in helping you to understand and absorb the topics cov-ered is the design of the text itself. The page layout and colour scheme have been carefully considered to allow for the easy navigation and digestion of material. The layout features a large page format, an open design, and clear signposting of the various features and assess-ment material.

We hope that you will find the text both readable and helpful.

Peter Atrill Eddie McLaney


Preface xv
How to use this book xvii
Acknowledgements xix
1 Introduction to accounting 1
2 Measuring and reporting financial position 33
3 Measuring and reporting financial performance 73
4 Accounting for limited companies (1) 116
5 Accounting for limited companies (2) 160
6 Measuring and reporting cash flows 202
7 Recognising and reporting assets and liabilities 238
8 Analysing and interpreting financial statements (1) 268
9 Analysing and interpreting financial statements (2) 313
10 Reporting the financial results of groups of companies 348
11 Increasing the scope of financial reporting 406
12 Governing a company 443
Appendix A Recording financial transactions 495
Appendix B Glossary of key terms 514
Appendix C Solutions to self-assessment questions 525
Appendix D Solutions to critical review questions 536
Appendix E Solutions to selected exercises 545
Index 580

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