This title is currently in production and
will be published in August 2026.
If you are a third-level lecturer and would like to request an inspection
copy, please complete
this form.
This easy-to-follow textbook is a comprehensive guide for those commencing
their studies in financial accounting and who want to understand the basic
concepts of accounting, including the principles of double-entry bookkeeping.
Designed for students preparing for professional accounting or
undergraduate examinations, it is also highly suitable for accountancy
modules on courses for non-accountants. It covers the core principles of
accounting and introduces the key international accounting standards.
An Introduction to Financial Accounting is presented in a
step-by-step format, with many illustrative practical examples to support
concepts. The author focuses on areas that students often find difficult, such
as the preparation of journal entries. Chapters on control accounts, auspense
accounts and incomplete records are also prominent. A range of questions to
review and test understanding are included at the end of each chapter. Detailed
and comprehensive solutions to Review Questions are included in the book
and for Challenging Questions are available to lecturers.
This 3rd Edition is comprehensively updated to changes
in international accounting standards, including the application of IFRS 18
Presentation and Disclosure in Financial Statements and IFRS 8
Basis of Preparation of Financial Statements.
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 a Fellow
of Chartered Accountants Ireland. She has lectured for 30 years in management
accounting and financial accounting on third-level and professional education courses. In addition to her extensive work with Chartered Accountants Ireland, Margaret has lectured at UCD Smurfit, DCU, Maynooth University, Griffith College and the National College of Ireland, as well as delivering courses for Accounting Technicians Ireland and in-house training for KPMG, PwC, Deloitte, EY, Grant Thornton and Mazars. Prior to her teaching career, Margaret held a number of roles in financial institutions in such areas as retail banking, treasury and international operations. Margaret is currently the Director of Financial Services, Funds and Wealth Planning Education at the Institute of Bankers and is a member of the Financial Planning Standards Board Ireland.
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