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In this authoritative introduction to the subject, the authors
explain and illustrate the ways in which financial accounting works
in all its phases - from the use of source documents through to the
formulation and presentation of accounts. In the process they
explain basic concepts, with extended treatment of such fundamental
issues as double-entry book-keeping and cash control.
This book provides a comprehensive introduction to accounting and
finance, and is used on a variety of courses including BTEC Higher
National, undergraduate degree, RSA and LCCI. In the fourth edition
there have been significant changes to the structure and content to
reflect the requirements of the new BTEC Higher National in
Business and Finance. New material has been included on the use of
spreadsheets, and updated information on recent developments in
financial and management accounting. In response to feedback from
lecturers, answers to multiple-choice questions and other selected
questions have now been included at the back of the book.
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