Accounting: An Introduction, 6/EAccounting: an introduction by Atrill provides a clear and approachable introduction to accounting and finance for those seeking to understand the main concepts and their practical application to good decision-making. |
Contents
1 | |
Chapter 2 Measuring and reporting financial position | 35 |
Chapter 3 Measuring and reporting financial performance | 74 |
Chapter 4 Introduction to limited companies | 126 |
Chapter 5 Regulatory framework for companies | 158 |
Chapter 6 Measuring and reporting cash flows | 185 |
Chapter 7 Corporate social responsibility and sustainability accounting | 220 |
Chapter 8 Analysis and interpretation of financial statements | 252 |
Chapter 9 Costvolumeprofit analysis and relevant costing | 292 |
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Common terms and phrases
31 December accounting information accounts payable accounts receivable activities amount assess Australian average balance bank basis borrowing budget calculated cash flows chapter comprehensive income cost of sales current assets Current liabilities customers debts decisions depreciation direct labour hours direct materials discount dividend entity equity example expenses Explain factors figure financial performance financial position financial reports financial statements fixed costs full cost funds gearing Global Reporting Initiative Gross profit income statement increase interest inventory investment investors issue limited company loan long-term machine method million non-current assets normally operating profit ordinary shares organisation output overheads owners paid particular payment period plans purchases ratio recognised relating relevant Retained profits risk sales revenue sell shareholders sole proprietorship statement of cash statement of financial suppliers sustainability reporting triple bottom line unit users variable costs variance