Business Accounting An Introduction to Financial and Management Accounting

The text covers the basics of both financial and management accounting for a non-specialist audience. For this reason the treatment is as non-technical as possible and the emphasis is on the structure and use of financial information rather than the detailed mathematics behind it. The important question the book addresses is "what do these figures represent?" rather than "how were these figures arrived at?" This approach is reinforced by a new chapter on "Accounting Principles and Rules" that sets out--in layman's terms--the conceptual and regulatory framework of accounting practice. The key strength of the book is the clear and accessible style, and the overall economy and precision of the text. The text includes new features designed to appeal to lecturers teaching large first year undergraduate classes. The text is rich in in-text activities and self test questions.