Accounting: An Introduction eBook, 8th Edition

Peter Atrill all

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Accounting: An Introduction eBook, 8th Edition

By Peter Atrill, Eddie McLaney, David Harvey, Ling Mei Cong
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Peter Atrill all
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Accounting An Introduction encourages undergraduate students develop critical thinking skills using cases, questions and real-world examples. 

The new edition also includes communication and decision-making skills to help prepare them for employability. The Accounting and You feature helps students understand how the content is relevant to everyday life. 

This text is available on Revel, allowing students to learn in an engaging way.

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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.

Although diagnosed with a serious illness during the writing of this new edition, David continued to work on the text, showing his tenacious spirit and commitment to the book, and successfully delivered a completed manuscript. Very sadly he passed away while this new edition was in production.

Dr Ling Mei Cong is a Senior Lecturer in Accounting at the Graduate School of Business and Law (GSBL), RMIT University. She is currently the Deputy Dean, Learning and Teaching at GSBL, a position she has held since 2018. Ling Mei has nearly 20 years of experience at the tertiary level in the Asia Pacific region, and is a fellow of the ACCA. Ling Mei holds a PhD in accounting from Curtin University. Her main research areas include corporate governance (with focuses on ownership structure, internationalisation strategy and firm performance), financial reporting quality and sustainability reporting.

Ling Mei has a passion for digital pedagogies and innovative teaching, and has rich experience in curriculum design. During her academic career, she has received a number of teaching awards, including, for example, the 2019 Learning and Teaching Impact Award at the RMIT College of Business and Law. In 2017, Ling Mei won a Teaching with Technology Award and received the Open University of Australia Commendation for being an online global performance leader. She publishes on technology-enhanced learning topics, and is currently leading a project on building a virtual assistant.

Her prior leadership experience includes the Program Manager for the Master of Corporate Accounting at Curtin University from 2010 to 2014, and Acting MBA Director at RMIT in 2017. She serves on the Academic Board at RMIT University.



Self- Assessment Questions - This feature allows students to apply and test their knowledge. These questions are demanding and comprehensive to help reinforce understanding.  Answers to these questions are provided in the text.

Concept checks - Concept checks provide a quick understanding check of the learning objective.

Accounting and You - This section illustrates how the content has real relevance to everyday life. This is an effective pedagogical feature where students can engage with topics and understand its relevance and value

New to this edition
  • Capstone cases - This edition introduces two new capstone case studies to consolidate students' learning in the financial and management accounting parts of the textbook. The purpose of the capstone case studies is to help students to integrate and synthesise a range of knowledge and skills learned in individual chapters and apply the knowledge and skills into solving complicated cases simulating the real-world scenarios.
  • Sustainability - Updates to Chapter 7 include recent sustainability reporting developments with a focus on integrated reporting and latest CSR implementation successes and failures. In addition, the real-world examples in each chapter have been expanded, e.g. the recent plastic ban in Australia, to help readers to bring accounting to life.
  • Online chapters included - Chapters Debts and Credits are available online as additional topics
  • Updates to incorporate the new conceptual framework (Conceptual Framework for Financial Reporting) issued by the Australian Accounting Standards Board in May 2019.
  • Reporting issued by the International Accounting Standards Board in May 2018.
  • Reflective questions - Reflections encourage individualised perspectives on issues.
  • Critical Thinking - This edition encourages the development of critical thinking skills using appropriate cases and questions, together with current real-world examples and the Accounting and You feature.
Table of contents
  • 1 Introduction to accounting 
  • 2 Measuring and reporting financial position
  • 3 Measuring and reporting financial performance 
  • 4 Introduction to limited companies 
  • 5 Regulatory framework for companies 
  • 6 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