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Accounting Business Reporting For Decision Making, 5th Edition

توضیحات

I don’t want to be an accountant, why is accounting relevant to me?

I intend to manage a business, so why do I need to know about accounting?

Why do I need accounting information to make business decisions?

These questions are answered and the integral role of accounting information in business is established in Accounting: Business Reporting for Decision Making, 5th edition. Written for students who are studying accounting for the first time, the text introduces, explains and applies basic accounting principles relevant to all businesses from sole traders to large organisations.

The text presents fundamental accounting topics, interprets typical business reports and illustrates how knowledge of these topics and reports are used to make business decisions. The text emphasises the conceptual foundations and business application of accounting information, providing clear explanations so you -- the student -- can appreciate the significant and valuable role of accounting in business. Wiley wishes you success with your accounting studies.


Jacqueline Birt, B.Ed Melb, B.Bus RMIT, M.Bus RMIT, PhD ANU, is a senior lecturer in Accounting at the University of Queensland. Prior to the University of Queensland she held appointments at Monash University, the Australian National University, the University of Amsterdam and the University of Melbourne. Jacqueline’s teaching and research is in the area of financial accounting and her PhD focused on segment reporting and examined issues such as value relevance and voluntary segment disclosures. She has published in journals such as the Australian Journal of Management, the Australian Accounting Review and Accounting Education. Jacqueline has been the recipient of the Pearson Education Accounting/Finance Lecturer of the Year Award and also the ANU Faculty of Economics and Commerce Award for Teaching Excellence.

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.

Suzanne Maloney, BBus, MPhil, FCPA, has worked in the accounting and finance field, both in practice and academia, for the past 15 years. Her current position is as a senior lecturer at the University of Southern Queensland. She works closely with professionals in practice and in 2002 was the Queensland State President of CPA Australia. Suzanne is the recipient of a number of awards including the Institute of Chartered Accountants Teaching Award and the CPA Australia Young CPA of the Year Award.

Albie Brooks, BCom, DipEd, MBus, PhD, FCPA, is a senior teaching fellow in management accounting in the Department of Accounting and Business Information Systems at the University of Melbourne. His teaching is predominantly in the areas of management accounting and managerial control. His teaching experience is at both undergraduate and postgraduate levels in both domestic and international settings. His research activities relate to teaching and learning, management accounting innovation and corporate governance issues.

Judy Oliver, BBus, MBus, PhD, joined Swinburne University in 2008 as a senior lecturer in accounting. Over the past 24 years, she has also held appointments at Victoria University and the University of Tasmania. Judy teaches first-year accounting and management accounting at both the undergraduate and postgraduate levels. Her research interests are in the area of management accounting control systems and corporate governance. She has published in journals such as the Australian Accounting Review, International Journal of Quality & Reliability Management and the Journal of Accounting & Organizational Change.

Preface xiii

Acknowledgements xvi

Chapter 1 Introduction to accounting 2

Chapter 2 Business sustainability 40

Chapter 3 Business structures 76

Chapter 4 Business transactions 116

Chapter 5 Balance sheet 150

Chapter 6 Income statement and statement of changes in equity 214

Chapter 7 Statement of cash flows 268

Chapter 8 Analysis and interpretation of financial statements 332

Chapter 9 Budgeting 402

Chapter 10 Cost-volume-profit analysis 444

Chapter 11 Costing and pricing in an entity 492

Chapter 12 Capital investment 534

Chapter 13 Financing the business 570

Chapter 14 Performance measurement 608

Glossary 653

Appendix 665

Index 707