OverviewAccounting: An introduction, 5E is the text of choice for students taking a first accounting course with an emphasis on 'real-world' decision making. It provides clear and approachable coverage of the principles of financial accounting, management accounting and financial management. In meeting the needs of non-specialists. The emphasis is on the application and interpretation of information for decision-making. Atrill's primary focus is on the underlying concepts, rather than on the collection of data and the preparation of statements and reports.