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Full Description
Accounting has long been the benchmark by which all other introductory accounting textbooks are measured. It is well known as a comprehensive, authoritative and reliable textbook that has supported students studying introductory accounting for over 20 years. The clarity of explanation and thorough illustration of the accounting process supports learning and prepares students for future study in commerce, and beyond into professional practice. The new edition is ideally suited to accounting and non-accounting majors alike, illustrating accounting procedures and applying accounting information to business and business decision making. Accordingly, changes required under accounting standards and the regulatory environment as a consequence of International Accounting Standards Board (IASB) initiatives and the Conceptual Framework in Financial Reporting have been thoroughly updated in line with recent changes to AIFRS and the Framework. The four-colour design provides students with a more reader-friendly text, enhancing their understanding of concepts and ensuring learning outcomes are achieved.
The text builds on the thorough and reliable explanation of the accounting process through the addition of new Link to business' chapter vignettes that apply the principles to practice. Previous editions were renowned for the number of exercises and problems, and the new edition builds upon this superior teaching feature. The end-of-chapter activities encourages the development of skills in decision-making, critical thinking, ethical thinking, analysis and communication, building student confidence for success in their course.
Contents
Preface xiii How to use this book xvii Acknowledgements xxi Part 1 Accounting for decision making 1 1 Decision making and the role of accounting 2 2 Financial statements for decision making 28 Part 2 Accounting systems and processes 63 3 Recording transactions 64 4 Adjusting the accounts and preparing financial statements 122 5 Completing the accounting cycle closing and reversing entries 176 6 Accounting for retailing 228 7 Accounting systems 274 8 Accounting for manufacturing 338 9 Cost accounting systems 376 Part 3 Financial planning, control and decision making 415 10 Cash management and control 416 11 Cost volume profit analysis for decision making 460 12 Budgeting for planning and control 492 13 Performance evaluation for managers 538 14 Differential analysis, profitability analysis and capital budgeting 580 Part 4 Equity in business 613 15 Partnerships: formation, operation and reporting 614 16 Companies: formation and operations 648 Part 5 Accounting regulation of assets and liabilities 699 17 Regulation and the Conceptual Framework 700 18 Receivables 748 19 Inventories 784 20 Non-current assets: acquisition and depreciation 828 21 Non-current assets: revaluation, disposal and other aspects 866 22 Liabilities 906 Part 6 External reporting and performance evaluation 943 23 Presentation of financial statements 944 24 Statement of cash flows 976 25 Analysis and interpretation of financial statements 1054 Appendix Time value of money 1099 Glossary 1108 Index 1120
