Accounting

Peter Atrill is a freelance academic and author who has worked with leading institutions in the UK, Europe and SE Asia. He was previously Head of Accounting and Law and Head of Business and Management at the Plymouth University Business School. Eddie McLaney is Visiting Fellow in Accounting and Finance at Plymouth University. Emeritus Professor David Harvey - After qualifying as an accountant in the United Kingdom, David began lecturing in 1971 at Portsmouth Polytechnic (now Portsmouth University) with a subsequent move to Plymouth Polytechnic (now the University of Plymouth) in 1977. During his time in the United Kingdom, he developed a keen interest in curriculum development and teaching methods, and was involved with the writing of several books with an open learning style, many of these in collaboration with Peter Atrill and Eddie McLaney. During this time, he also completed a Master's degree in Managerial Financial Controls and a PhD in the areas of investment and financing decisions. This research work covered both traditional investment appraisal and corporate strategy. In 1991 David moved to Australia to take up the position of Professor of Accounting and Head of the Centre for Accounting and Finance at the University of New England (Northern Rivers), which subsequently became Southern Cross University. In 1992 he became the Dean of the Faculty of Business and Computing, a position he held until 1996, before reverting to his professorship. In 2000 he took up the position of the Dean of the Faculty of Commerce at the University of Southern Queensland. In 2001 the Faculty of Commerce was merged with the Faculty of Business and David became Dean of the enlarged Faculty of Business. David had extensive experience in both developing and teaching programs internationally. His most recent position was as Pro Vice-Chancellor (International Quality), a position he held from 2004 until his retirement in 2005. David continued to write and study in his retirement. He also remained professionally active, including being a member of the board of a local Health Service for nine years. This included a period of five years as Chair, during which time a brand-new hospital was built.Associate Professor Ling Mei Cong is the Deputy Dean, Learning and Teaching at the Graduate School of Business and Law, RMIT University. She has been an accounting educator and an executive leader in higher education for over 20 years in the Asia Pacific region. Ling Mei holds a PhD in accounting from Curtin University and is a fellow of the ACCA. Her research interests include corporate governance, financial reporting quality, sustainability reporting and technology-enhanced learning.Ling Mei is passionate about digital pedagogies and authentic learning to develop employability skills. Her dedication to excellence in teaching has earned her national and international awards, including the 2022 Citation for Outstanding Contributions to Student Learning as part of the Australian Awards for University Teaching (AAUT). She also received the Open University Australia Commendation in 2017 for being an online global performance leader. Her recent projects have included virtual reality simulations for interpersonal skills development, gamification, and a virtual assistant project.Ling Mei has been an author of this text since the eighth edition. Her impact in higher education is evident through her interviews and media appearances, including those in Harvard Business Publishing Education, Australia Financial Review, and AACSB Insights. She serves on the Academic Board at RMIT University.

• 1 Introduction to accounting2 Measuring and reporting financial position 3 Measuring and reporting financial performance4 Introduction to limited companies5 Regulatory framework for companies6 Measuring and reporting cash flows 7 Corporate social responsibility and sustainability accounting 8 Analysis and interpretation of financial statements 9 Cost-volume-profit analysis and relevant costing 10 Full costing 11 Budgeting 12 Capital investment decisions 13 The management of working capital 14 Financing the business Download the detailed table of contents >