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Accounting, 9th Edition


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 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 con dence through
the development of skills in decision making, critical thinking, ethical thinking, analysis and communication.

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John Hoggett, BCom (Hons), BTh, MFM (Qld), AAUQ, FCPA, has taught accounting at several different universities in Western Australia and Queensland during his 40 years as an academic. He has taught introductory accounting, corporate accounting and accounting theory to undergraduate and postgraduate students, and written books and monographs for a variety of organisations including CPA Australia and the Group of 100. He was also involved in secondary accounting education for several years with the Curriculum Council of Western Australia.

Lew Edwards is Emeritus Professor of the School of Accounting, Queensland University of Technology. Lew’s career includes over 25 years teaching financial and managerial accounting to undergraduate and postgraduate students. He was head of the School (Department) of Accountancy for 18 years. He is a both a chartered accountant and a CPA, and served for many years on education and technical standards committees (both state and national) of the professional accounting bodies. He has also served as a consultant to accounting firms, industry and government at both national and international levels. Lew is co-author (with John Hoggett) of the bestselling Australian accounting texts Financial Accounting in Australia and Accounting in Australia. He has also published (as author and co-author) a wide range of manual and computerised accounting practice sets.

John Medlin, PhD (UniSA), BEc (Adelaide), MEc (UNE), CA, is a senior lecturer in the School of Commerce at the University of South Australia. John began his career with Ernst & Whinney (now Ernst & Young) in the early 1980s. After a few years practical experience, John moved to accounting education where he has lectured in both financial and management accounting, accounting theory, economics and business finance. From 1998 until 2010, John coordinated a general first-year accounting subject with an enrolment in excess of 1000 students each year, 80% of whom were non-accounting majors. Since 2010, John has coordinated a second-year financial accounting subject. He has been recognised with teaching awards from the University of South Australia. His research interest is in the area of accounting education, in which he has presented conference papers and been published.

Keryn Chalmers, BCom, Grad Dipl, PhD, is a professor of accounting and deputy dean (external and international) in the Faculty of Business and Economics at Monash University. Prior to this, Keryn was head of the Department of Accounting and Finance at Monash University. During her academic career, she has been responsible for accounting-related curriculum development, quality assurance and delivery at the undergraduate and postgraduate level. Keryn is an active researcher in the financial accounting and financial reporting area, specifically in relation to accounting policy and disclosure choices of management.

Andreas Hellmann, PhD (Macquarie), MIB (Macquarie), Diplom-Betriebswirt (Darmstadt), CA, is a senior lecturer in the Department of Accounting and Corporate Governance at Macquarie University. He has extensive teaching experience in both undergraduate and postgraduate units. His main teaching areas are financial and international accounting with a focus on developing a passion for life-long learning and critical thinking. His research program adopts a multi-disciplinary approach to provide theoretical, methodological and empirical evidence on ways of enhancing the comparability and quality of accounting information for decision-making purposes. His scholarly work is widely published in journals, edited collections and research monographs.

Claire Beattie, BCom (1st Class Honours), PhD, is a lecturer in the School of Commerce at the University of Southern Queensland. Before becoming an accounting academic, Claire worked in New Zealand as a management accountant in the manufacturing sector. Claire has taught both financial and management accounting courses at universities in Australia and New Zealand, including the University of Melbourne, University of Canterbury and Massey University. Over the past eight years, Claire has coordinated the undergraduate and postgraduate management accounting courses at the University of Southern Queensland. Claire’s research interests include the practice of performance measurement, the role and impact of management accounting in nontraditional environments and accounting education.

Jodie Maxfield, BBus (Monash), Grad Dip Tax (UCQ), MEc (UNE), is an accounting lecturer at James Cook University (JCU). She has taught across all year levels of the undergraduate accounting major and is currently coordinating first year accounting at JCU. Jodie’s research interests are in accounting education and financial accounting.

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