A comprehensive introduction to the basic principles and underlying concepts of financial accounting, this extremely student-friendly text is praised for its clear and uncluttered style. Accessible and interactive it has a clear focus on how accounting information can be used to improve the quality of decision making by those outside the business. The book has a strong practical emphasis, with plenty of examples taken from the real world as well as numerical examples with step-by-step explanations. It adopts an appropriate level of detail for introductory courses, avoiding too much emphasis on technical aspects, focusing instead on the use of accounting information.