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Full Description
Thoroughly updated and re-sequenced in response to market feedback, Accounting: A Framework for Decision Making is an ideal first year accounting principles text. Presented in a straightforward style, the third edition focuses on key concepts and illustrates each concept with clear graphical or textual explanations and examples. The latest AASB standards and accounting techniques underpin the content throughout and new and revised questions have been added to the end of chapter material. With an accessible technical focus, it has a clear and broad content structure that means the book lends itself to both majors and non-majors courses.
Contents
Part One: Background Environment and Principles
Chapter 1: The accounting environment
Chapter 2: Accounting reports: their nature and uses
Chapter 3: Classification and analysis of transactions
Chapter 4: The structure and content of financial statements
Chapter 5: Financial statement analysis
Chapter 6: Accounting and financial management
Part Two: Accounting for Management Decisions
Chapter 7: Managerial decisionmaking and the accountant
Chapter 8: Cost concepts for management decisions
Chapter 9: Accounting for short-term management planning
Part Three: Conceptual Frameworks for Financial Reporting
Chapter 10: Sources of authority and conceptual frameworks for accounting
Chapter 11: Assets and expense
Chapter 12: Income
Chapter 13: Liabilities
Chapter 14: The recording focus
Chapter 15: Inventory transactions
Chapter 16: End-of-period adjustments
Chapter 17: Accounting information systems and internal control
Chapter 18: The principles applied: owner's equityAppendix 1: Extracts from Santos Ltd Annual Report 2008
Appendix 2: Interest tables
Glossary
Index
