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, Accounting: A Framework for Decision Making has a clear and broad content structure that means the book lends itself to both majors and non-majors courses.
Part 1 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 2 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 3 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 equity APPENDIX 1 Extracts from Santos Ltd Annual Report 2008 APPENDIX 2 Interest tables Glossary Index
Field of Research
150301 Business Information Management (incl Records, Knowledge and Information Management, and Intelligence)