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Financial Accounting, 9th Edition


Financial 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.

Part 1 Accounting for decision making
1  Decision making and the role of accounting
2  Financial statements for decision making
Part 2 Accounting systems and processes
3  Recording transactions
4  Adjusting the accounts and preparing financial statements
5  Completing the accounting cycle — closing and reversing entries
6  Accounting for retailing
7  Accounting systems
Part 3 Equity in business
8  Partnerships: formation, operation and reporting
9  Companies: formation and operations
Part 4 Accounting regulation of assets and liabilities
10  Regulation and the Conceptual Framework
11  Cash management and control
12  Receivables
13  Inventories
14  Non-current assets: acquisition and depreciation
15  Non-current assets: revaluation, disposal and other aspects
16  Liabilities
Part 5 External reporting and performance evaluation
17  Presentation of financial statements
18  Statement of cash flows
19  Analysis and interpretation of financial statements