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Financial Accounting: An Introduction

By (author) Aidan Berry

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This is the first edition of a new introductory financial accounting text, from the best-selling author of Accounting in a Business Context . The first five chapters of the book introduce the basic accounting principles. They are set in the context of a business which is, in the main, cash based. Accrual accounting is only introduced once the reader clearly understands the idea of the balance sheet and profit and loss account, their contents and the relationship between them. The main medium employed to explain and apply the principles is the worksheet. This has already proved to be a popular and effective teaching vehicle which has been thoroughly classroom tested in the author's sister text. Many users will be particularly attracted by the possibilities of incorporating IT based approaches to teaching. The worksheet lends itself especially to spreadsheet applications. Other introductory texts tends to ignore these possibilities, or to force them upon the reaer. Financial Accounting: An Introduction is a useful learning vehicle. The writing style is clear and accessible, and a number of special features make it especially reader friendly. These include: key concepts, highlighted and easy to find, which aid understanding and provide a quick route through the text for revision purposes; review questions and problems for discussion and analysis at the end of each chapter; worksheets to explain and apply principles; cumulative examples which colsolidate previous data as well as introduce new concepts and techniques. Ideal for undergraduate accounting students, this book is also designed to be used on BTEC HND, post-experience and post-management courses. It should be welcomed by students taking the professional accounting examinations of CIMA, ACCA and AAT.