Designed for students preparing for both professional
accounting and undergraduate examinations, An Introduction to Financial
Accounting not only covers the basic principles of accounting but also
introduces some ‘basic’ international accounting standards. This textbook is also highly suitable for accountancy modules on courses for non-accountants. The book
is presented in a step-by-step format, with many illustrative practical examples
to support concepts. Full chapters on Control Accounts, Suspense Accounts and
Incomplete Records are also included (areas not typically covered in other
textbooks but which cause students difficulties).
Review questions are included at the end of each chapter. Solutions to these
questions are included in an Appendix to the book. Each chapter also includes
longer, more challenging questions, the solutions to which are available to
adopting lecturers as part of the online resources for the book. All
solutions include detailed analysis and step-by-step explanation of how they are derived.
This 2nd Edition is comprehensively updated to reflect changes in international accounting standards since itsoriginal publication in 2015, including the treatment of leases under IFRS 16 and the measurement and recognition of financial assets under IFRS 9. In addition, the chapter on the regulatory and standard-setting environments has been comprehensively updated with a detailed breakdown of the Conceptual Framework for Financial Reporting issued by the IASB in March 2018.
Download the full table of contents here.
For further information, contact publishing@charteredaccountants.ie or telephone
on (+353) 01 637 7204
The Author
Margaret D’Arcy holds a BA in Accounting and Finance from Dublin City University and is an Associate of Chartered Accountants Ireland. She has lectured for over 20 years in management accounting and financial accounting on third-level and professional education courses. In addition to her extensive work with Chartered Accountants Ireland, she has lectured at Griffith College, DCU and the National College of Ireland, delivered courses for Accounting Technicians Ireland and has provided in-house training for KPMG, PwC, Deloitte, EY, Grant Thornton and Mazars. Previous to her teaching career, Margaret held a number of roles in financial institutions in such areas as retail banking, treasury and international operations.
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