Accounting in Australia
著者
書誌事項
Accounting in Australia
John Wiley & Sons Australia, 2003
5th ed
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注記
Includes index
内容説明・目次
内容説明
Accounting in Australia, 5th edition, continues the excellent reputation established by this leading Australian text as the most comprehensive book for students studying introductory accounting. The new edition is ideal for accounting and non-accounting majors alike. The new edition illustrates the applications of accounting and its role in making business decisions. Accordingly, material on the accounting process and environment has been updated in line with current professional standards and practice. The previous editions were renowned for the number of exercises and problems, and the new edition builds upon this superior teaching feature. The aim of the exercise material is to encourage student confidence in using accounting through the development of skills in decision-making, critical thinking, ethical thinking, analysis and communication.
目次
Part 1 Accounting for decision making 1.Decision making and the role of accounting 2.Financial reports for internal and external decision making Part 2 Accounting systems and processes 3.Recording transactions 4.Adjusting accounts and preparing financial statements 5.Completing the accounting cycle 6.Accounting for retailing 7.Accounting systems 8.Accounting for manufacturing 9.Cost management systems Part 3 Financial planning, control and decision making 10. Cash management and control 11. Cost-volume-profit analysis for decision making 12. Budgeting for planning and control 13. Performance evaluation by managers 14. Differential analysis, profitability analysis and capital budgeting Part 4 Owner?s equity in business 15. Partnerships: Formation, operation and reporting 16. Companies: Formation and operations Part 5 Accounting regulations of assets & liabilities 17. Regulation and the conceptual framework 18. Receivables 19. Inventories: Retailing 20. Non-current assets: Acquisition and depreciation 21. Non-current assets: Revaluation, disposal and other aspects 22. Liabilities Part 6 External reporting and performance evaluation 23. Statements of financial performance and position 24. Statement of cash flows 25. Analysis and interpretation of financial statements Appendix 1: Time value of money Appendix 2: Coles Myer Annual Report
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