The authors believe the ability to prepare and interpret accounting information requires a combination of theoretical understanding and technical expertise. A full range of chapter-end questions, half of which have solutions provided, enables students to reinforce their technical skills and test their understanding.
This new edition has been updated and revised; and includes a statement of learning objectives for each chapter. Chapter 10 deals with recent developments in the regulation of company accounts; and provides students with an
appreciation of the nature and purpose of group accounts. There is a new chapter on the Cash Flow Statement, reflecting FRS 1; and Chapter 14 on decision- making now covers material on total costing and overhead recovery rates, including reference to activity-based costing. There is a new chapter on the nature and operation of standard costing and budgetary control systems.
It is accessible both to readers with a technical background, and also to those with less such experience, thanks to an extensive glossary. It is a valuable resource and includes information on available products.
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