Accounting for non-accounting students / J. R. Dyson.

Accounting for Non-Accounting Students covers the basic principles of both financial and management accounting. It is aimed at students taking a first-year course in accounting. The fourth edition has been updated with the latest developments in the field, and revised to accommodate feedback from lectures and students. Amongst the main changes made are further subdivision of the book into six parts for ease of use, particularly in a modular environment; case studies are now included at the end of each related chapter; the chapter on basic financial statements has been split into two more manageable chapters; discussion questions have been added to each chapter; a revised and simplified chapter on cashflow statements; the management accounting section has been developed, and is now in two parts. A new chapter on contemporary issues in management accounting has been added. The rationale for the approach taken in Accounting for Non-Accounting Students is that students will understand accounting principles better through a certain degree of technical involvement with the subject, whether they will become users or preparers of accounting information. This rationale has been retained in the new edition, but great care has been taken not to over-extend the technical content of the book, and to present the subject in a palatable form for non-accounting students.