Peter Scott's 'Introduction to Accounting' provides a thorough but accessible and engaging introduction to the subject for first year accounting and finance students.
This highly practical textbook uses a multitude of worked and real life examples, supportive learning features, crystal clear explanations, and extensive online resources (fully integrated with the book) to guide students towards a confident understanding of the fundamentals of accounting. Scott's distinctively lively writing style sets the numerical content within an easy-to-follow narrative, and the real life relevance of each tool or technique is explained at every turn. All key areas of first year courses are covered to provide a solid foundation for more advanced modules, with two chapters and an extensive online case study dedicated to the important topic of double-entry bookkeeping.
The book's online resources include a wealth of free-to-access materials, which are complemented by Dashboard, our online assessment and homework platform. The online resources are fully downloadable into a university's local VLE.
1 Introduction; Financial accounting; 2 The statement of financial position; 3 The income statement; 4 Double-entry bookkeeping 1: Debits, credits, T accounts, the trial balance and the financial statements; 5 Double-entry bookkeeping 2: Books of prime entry, accounting systems and other double entry applications; 6 The statement of cash flows; 7 Business organizations and the financing of business; 8 Ratio analysis 1: Profitability, efficiency and performance; 9 Ratio analysis 2: Liquidity, working capital and long term financial stability; Management accounting; 10 Cost and management accounting in context; 11 Product costing: Absorption costing; 12 Relevant costs, marginal costing and short-term decision making; 13 Standard costing and variance analysis; 14 Budgeting; 15 Process costing; 16 Capital investment appraisal; 17 Corporate governance and sustainability
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