Accounting -- Paperback （9 Rev ed）

Hoggett, John/ Edwards, Lew/ Medlin, John/ Chalmers, Keryn/ Hellmann,

John Wiley & Sons Australia Ltd（2014/09発売）

• 製本 Paperback:紙装版/ペーパーバック版
• 商品コード 9781118608227

Full Description

Accounting 9th edition continues the strong reputation established by this leading Australian text as the most comprehensive book for students studying introductory accounting in undergraduate or postgraduate programs.


The full-colour design and improved pedagogy provides students with a reader-friendly text to enhance their understanding of concepts and make their study more enjoyable. The text builds on the thorough and reliable explanation of the accounting process through the Business Knowledge chapter vignettes that apply the principles to practice. Previous editions were renowned for the number of exercises and problems, and the new edition builds on this superior teaching feature.


The end-of-chapter activities are designed to encourage student confidence through the development of skills in decision making, critical thinking, ethical thinking, analysis and communication.

Contents

Preface xvi

Acknowledgements xix


Part 1. Accounting for decision making 1


1 Decision making and the role of accounting 2


2 Financial statements for decision making 32


Part 2. Accounting systems and processes 71


3 Recording transactions 72


4 Adjusting the accounts and preparing financial statements 128


5 Completing the accounting cycle — closing and reversing entries 182


6 Accounting for retailing 234


7 Accounting systems 280


8 Accounting for manufacturing 342


9 Cost accounting systems 382


Part 3. Financial planning, control and decision making 421


10 Cash management and control 422


11 Cost-volume-profit analysis for decision making 466


12 Budgeting for planning and control 498


13 Performance evaluation for managers 550


14 Differential analysis, profitability analysis and capital budgeting 596


Part 4. Equity in business 631


15 Partnerships: formation, operation and reporting 632


16 Companies: formation and operations 666


Part 5. Accounting regulation of assets and liabilities 717


17 Regulation and the Conceptual Framework 718


18 Receivables 766


19 Inventories 802


20 Non-current assets: acquisition and depreciation 846


21 Non-current assets: revaluation, disposal and other aspects 882


22 Liabilities 922


Part 6. External reporting and performance evaluation 961


23 Presentation of financial statements 962


24 Statement of cash flows 996


25 Analysis and interpretation of financial statements 1074


Appendix Time value of money 1118

Glossary 1127


Index 1138