This is a summary of Chapter 1 from Accounting and Finance for Non-Specialists 10th Edition by Peter Atrill and Eddie McLaney.
The purpose of this book is give a basic understanding of accounting and finance to students who are not necessarily studying accounting. It is recommended for business students to be able to understand and interpret accounting information as it plays an integral part to any organisation and is essential for making decisions.
Chapter 1 is a basic intro to the book and covers definitions of the main types of accounting and finance. It also includes the users of accounting information, the differences between management accounting and financial accounting, accounting in a changing environment, the main objectives of a business and the importance of understanding accounting information.
This summary is based on the 10th edition so is not the latest edition. However, the content is still relevant and there will only be small differences between editions. The summary does occasionally reference a table or diagram in the book with relevant page numbers. These may not be accurate if using a different edition.
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