Download Accounting and Finance for Non-Specialists (6th Edition) by Eddie McLaney, Peter Atrill PDF

By Eddie McLaney, Peter Atrill

Accounting and Finance for Non-specialists, 6th version is aimed basically at scholars who're no longer majoring in accounting or finance yet who're learning introductory point accounting as a part of their direction.

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9 management accounting p. 13 financial accounting p. 13 financial management p. qxd 3/30/06 11:11 AM Page 22 Chapter 1 Introduction to accounting and finance Further reading If you would like to explore the topics covered in this chapter in more depth, we recommend the following books: Drury, C. Management and Cost Accounting, 6th edn, Thomson Learning, Chapter 1. Elliot, B. and Elliot, J. Financial Accounting and Reporting, 9th edn, Prentice Hall, Chapter 30. McLaney, E. Business Finance: Theory and Practice, 7th edn, Prentice Hall, Chapters 1 and 2.

In addition, accounting information must be material. n Providing a service to users can be costly and financial information should be produced only if the cost of providing the information is less than the benefits gained. qxd 3/30/06 11:11 AM Page 21 Key terms Accounting information: n Accounting is part of the total information system within a business. It shares the features that are common to all information systems within a business, which are the identification, recording, analysis and reporting of information.

3 gives some comments suggesting that when all appears to be going well with a business, people can be quite gullible and over-trusting. 3 The thoughts of Warren Buffett Warren Buffett is one of the world’s shrewdest and most successful investors. He believes that the accounting scandals mentioned above were perpetrated during the ‘new economy boom’ of the late 1990s when confidence was high and exaggerated predictions were being made concerning the future. He states that during that period: You had an erosion of accounting standards.

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