An Introduction to Business Accounting for Managers - 4th Edition - ISBN: 9780080347882, 9781483294346

An Introduction to Business Accounting for Managers

4th Edition

Authors: W. C. F. Hartley
eBook ISBN: 9781483294346
Imprint: Pergamon
Published Date: 10th October 2014
Page Count: 221
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Now in its fourth edition, this book dispels much of the mystique surrounding accounting and finance for the non-financial manager. It will enable the reader to communicate more efficiently with financial advisers and help to enhance the quality of the financial decisions that managers have to make. It includes such topics as accounting for inflation, the significance of cash management and control and the development of accounting standards, many of which have not been treated in any single, recent, competitive work. This fully revised and updated version incorporates changes in current legislation and in attitudes towards financial analysis, the interpretation of annual accounts and the use of financial ratios, as well as a new chapter on capital investment appraisal.


For managers interested in increasing their awareness and knowledge of business accounting, and students on training courses in business studies and accounting.

Table of Contents

The use and abuse of accounting. Development and principles of book-keeping. Ascertainment of profit or loss and financial position. Accounting concepts and accounting standards. The Limited Company. Annual accounts of a Limited Company. Value added. Profit vs. cash flow. Impact of inflation on accounting information. Published financial information. Interpretation of annual accounts. Structured use of financial ratios. Principles of absorption cost accounting. Principles of marginal costing. Accounting as an aid to management planning and control. Capital investment appraisal. Data processing. Principles of corporate taxation. Conclusion and summary. Appendices. Index.


No. of pages:
© Pergamon 1987
eBook ISBN:

About the Author

W. C. F. Hartley

Affiliations and Expertise

Financial Training Consultant, Ilkley, UK


@qu:The fourth edition of W Hartley's Introduction to Business Accounting for Managers has been revised to take account of recent legislation and accounting standards, and includes a new chapter on capital investment appraisal. @source:British Business @qu:Good, clear presentation - easy to follow. @source:Ms L Smith Tile Hill College of Further Education @qu:Over 20 years have passed since the first edition of this helpful volume appeared, during which time it has made many friends and helped countless management students obtain a realistic insight into business accounting. This latest edition will continue that process, and bring to their successors not only knowledge of the accounting topics and techniques now in use but also some of their limitations where these are likely to all, a welcome re-emergence of a practical volume for all managers, one which continues its ever informative standard whilst remaining completely devoid of heaviness - no mean achivement. @source:Journal of Operational Research Society

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