Developed out of the MTBE series in Business and Economics this thoroughly revised third edition of Financial Accounting successfully combines an academic, conceptual approach to the subject with an accessible, student friendly and interactive style. This new text adopts a questioning attitude to the subject, asking why accounting practices exist and how they work, without lingering on the technicalities. Increased in length, depth and coverage, for those that favour the ‘why’ over ‘how to’ approach, Financial Accounting is now the ideal introductory core text for first year financial accounting students. Features New - Examples and question material integrated throughout the text. In depth coverage of UK and International Accounting Standards. New Chapter 9 on preparation of the three primary statements. New two-colour text design. A Companion Website providing a full resource pack for both lecturers and students, including a downloadable Instructor’s manual, extra exercises and a bank of multiple choice questions for students.