Accounting and Finance for Non-Specialists, 12th edition

Published by Pearson (November 11, 2021) © 2022

  • Peter Atrill University of Plymouth Business School
  • Eddie McLaney



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Familiarise your students with the essential accounting and finance principles for business decision-making.

Accounting and Finance for Non-Specialists 12th Edition is a complete guide in financial accounting, management accounting, and financial management that will help your students develop their skills from theory to practice.

This useful guide will support your students' learning in principal financial statements, accounting, and finance techniques and will help them develop decision-making skills with real-world examples.

With a range of activities and exercises, this must-have edition will grow your students' understanding of the field for their future career in business.

Hallmark Features in This Edition

A clear introduction to the key principles of accounting & finance.

  • Equips your students with a solid foundation on the subject for successful business decisions later in their careers.
  • Explains the roles of accounting and finance in business decision-making step-by-step, covering widely used techniques with international financial standards in mind.
  • Studies the impact of the COVID-19 pandemic on businesses such as Airbus and BP with real-life examples and offers activities and exercises for further support.
  • Combines financial accounting, management accounting, and financial management.
  • Focuses on decision-making to prepare your students for a career in business.
  • Helps students build up their skills with activities and applied examples.

New to This Edition

  • Up-to-date content coverage, including introductory material on ethics and accounting, as well as revisions, to accommodate changes to rules on corporate governance.
  • Helps your students make sense of real accounting issues, in a world affected by the Covid-19 pandemic.
  • Articles and examples study the impact of the pandemic on prominent businesses such as BP, EasyJet, Rolls Royce, and Airbus and their response to pressure on their industries.
  • Arresting new data and scenarios as applied in updated, real-world examples, help students understand the business environment from theory to practice. The 'Real World' boxes further connect accounting concepts with real decision-making.
  • Enables group work and individual learning and revision with helpful, updated pedagogical features.
  • More diagrams and charts have been added, along with updated examples and activities sections to improve conceptual discussions and stimulate student thinking.
  • Revised, end-of-chapter exercises and integrated activities throughout the book provide excellent opportunities to test students' knowledge in core ideas, supporting the development of critical thinking and problem-solving skills. The book offers a complete set of solutions, partly within the text and some in the Instructor's Manual.

Features of MyLab® Accounting for the 12th Edition

Instructors there's no need to create a new course. Digital updates have been added.

There are now over 1500 exercises of various forms in MyLab® that can be selected and assigned for formative or summative work, helping you test your students' performance in a variety of different ways.

  • Teach your course your way: Create a course that fits your needs. MyLab gives you the flexibility to build your own assignments, teach multiple sections, or set prerequisites. Track your students' performance in the sophisticated Gradebook.
  • UPDATED: MyLab has turned over a hundred previously static questions into algorithmic ones to prevent cheating, so each student works on a numerical problem individual to them.
  • NEW: MyLab includes four video exercises covering the key concepts in management accounting to help consolidate concepts learned in class. Five more videos have also been added in the incorrect answer feedback section for students to review.
  • NEW: Five Case Studies in this MyLab Accounting help students link theory with its application in real-world decision-making.
  • UPDATED: Revised scenarios in some of the MyLab questions now incorporate diverse characters and show a better balance among genders.
  • Discover more about MyLab®Economics.

  1. Introduction to accounting and finance


  1. Measuring and reporting financial position 
  2. Measuring and reporting financial performance
  3. Accounting for limited companies
  4. Measuring and reporting cash flows
  5. Analysing and interpreting financial statements


  1. The relevance and behaviour of costs 
  2. Full costing
  3. Budgeting


  1. Making capital investment decisions
  2. Financing a business
  3. Managing working capital

Appendix A: Glossary of key terms

Appendix B: Solutions to self-assessment questions

Appendix C: Solutions to critical review questions

Appendix D: Solutions to selected exercises

Appendix E: Present value table


Peter Atrill is a freelance academic and author who has worked with leading institutions in the UK, Europe and South-East Asia. As well as working as a business consultant, he was previously Head of Business and Management and Head of Accounting and Law at Plymouth Business School, University of Plymouth.

Eddie McLaney is an academic author with many years' experience of teaching Accounting and Finance. He was formerly the Accounting Subject Group Leader and Principal Lecturer in Accounting and Finance at Plymouth Business School, University of Plymouth.

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