Accounting for Decision-Making

This text develops an understanding of the basic accounting reports such that the student (undergraduate or postgraduate) can pick up a set of financial statements and engage in meaningful discussion of the business they represent. Throughout most of the text we focus on the financial statements, the content of the statement and how to interpret and use that information. Although this is definitely not a bookkeeping text we do spend the first half of the text developing an understanding of the accounting process. Understanding the production process is critical to understanding financial statements and the interplay between the financial statements. Once this base is developed our focus quickly shifts to how the reports reflect the business, and the financial analysis and interpretation of those financial statements.

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