This textbook provides an accessible introduction to accounting, giving a clear and concise overview of financial accounting, management accounting and financial management. Using international examples, cases and real company data to contextualise the theory, the authors explain the key concepts in a logical fashion, providing students with a theoretical and practical foundation in the subject. In particular, the running case study helps students to keep applying new concepts to a familiar context. The main author, Jill Collis, is an experienced author who has a proven ability to simplify difficult topics and communicate them in a clear and engaging way.

This textbook has been developed specifically to provide a comprehensive introduction to accounting for anybody coming to the subject for the first time, either at undergraduate or postgraduate level.

New to this Edition:
- The important and contemporary topics of ethics, corporate governance and corporate social responsibility are given more prominence in this new edition
- A new chapter on the statement of cash flows has been added
- The number of questions in the book and online has been increased substantially to provide students with more opportunity to test their understanding and provide lecturers with more materials to perform assessments

Jill Collis was was Reader (Associate Professor) in Accounting at Brunel University London from 2010 to 2019, where she was the founding director of the Accounting and Auditing Research Centre. Jill's research has contributed to the 'think small first' approach in UK company law and policy on better regulation to reduce burdens on smaller entities. Internationally, she is recognised as a leading scholar on the financial reporting and auditing needs of small and micro-companies.

Andrew Holt is Principal Lecturer in Accounting at Kingston University. Previously he held positions at Metropolitan State College of Denver, USA and the University of Gloucestershire, UK.

Roger Hussey is former Dean of the Odette School of Business, University of Windsor, Ontario, Canada and was previously Deloitte and Touche Professor in Financial Communications at Bristol Business School, University of the West of England, UK.
Jill Collis is Director of the Accounting and Auditing Research Centre, Brunel University, UK. She has published several books on accounting and research methods and her writing reflects her experience as a mature student. She is a very active researcher and her recent publications include reports and articles relating to studies commissioned by the ICAEW, ACCA, DTI and Financial Reporting Council. She lectures in accounting worldwide.

Andrew Holt is Principal Lecturer in Accounting at Kingston University. Previously he held positions at Metropolitan State College of Denver, USA and the University of Gloucestershire, UK.

Roger Hussey is former Dean of the Odette School of Business, University of Windsor, Ontario, Canada and was previously Deloitte and Touche Professor in Financial Communications at Bristol Business School, University of the West of England, UK. Roger has held senior accounting positions in a number of different companies and has published many books and articles.