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Accounting: A smart approach

Fourth Edition

Mary Carey and Cathy Knowles

20 May 2020

ISBN: 9780198844808

440 pages

In Stock

Price: £52.99

A unique approach designed specifically for business and management students, demonstrating business applications of concepts through the innovative running case study.


An ideal companion to accountancy modules for business and management students, with a unique running case study throughout to help students visualize the practical applications of accountancy and demystify abstract concepts.

  • A fully-integrated running case study based on the fictional business 'Smart Sports' demonstrates the relevance of accountancy skills to business and management students, helping to motivate and engage those who have little or no practical work experience
  • An abundance of contextual examples are combined with a direct and engaging writing style to bring clarity to complex areas
  • Extensive practice material, both in the book and online, allows students to test their understanding of key principles at every step of their learning
  • End-of-part case studies and frequent 'Ponder Points' complement the 'Smart Sports' case study by encouraging students to apply the theory to different scenarios
  • Also available as an e-book with functionality, navigation features, and links that offer extra learning support

New to this edition

  • Chapter 16 expanded to provide up-to-date coverage on ethical accounting, environmental accounting, and the review of the Corporate Governance Code
  • Updated to reflect the IASB's revised Conceptual Framework'
  • Additional real-life examples have been added to provide further opportunities for students to see how accountancy theory is relevant to businesses and individuals

About the Author(s)

Mary Carey, Formerly Senior Lecturer, Accounting and Finance, Oxford Brookes University, and Cathy Knowles, Senior Lecturer, Accounting and Finance, Oxford Brookes University

Table of Contents

    Part One: Financial Accounting
    1:The Cash Budget
    2:Introduction to the Statement of Profit or Loss
    3:Balancing the Basics
    4:Accounting for Depreciation and Bad Debts
    5: Company Finance
    6:Company Accounts
    7:The Statement of Cash Flows
    8:Interpreting Financial Statements
    9:Capital Structure and Investment Ratios
    Part Two: Management Accounting
    10:Costs and Break-even Analysis
    11:Absorption and Activity-based Costing
    13:Pricing and Costs
    14:Short-term Decision Making
    15:Investment Appraisal Techniques
    16: Measuring and Reporting Performance


"Offers an excellent and straightforward introduction to the world of financial and management accounting." - Dr Octavian Ionescu, Lecturer in Accounting, University of East Anglia

Additional Resources

Digital formats and resources

Accounting: A smart approach is available for students and institutions to purchase in a variety of formats.

The e-book offers a mobile experience and convenient access along with functionality tools, navigation features, and links that offer extra learning support: www.oxfordtextbooks.co.uk/ebooks

This textbook is accompanied by online resources including:

For students:
- Self-test questions
- Additional practice questions with solutions
- Flashcard glossary
- Tables from the text

For lecturers:
- Additional chapters
- Additional case studies with solutions
- Assessment guide
- Test bank
- PowerPoint slides