Accounting
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品牌: J.R. HoggettLewin EdwardsJohn Medlin
基本信息出版社:John Wiley & Sons Ltd; 6th Revised edition (2005年10月7日)平装:1150页正文语种:英语ISBN:0470806583条形码:9780470806586商品尺寸:24.5 x 21.9 x 4.8 cm商品重量:2.2 KgASIN:0470806583商品描述内容简介Accounting 6th edition continues the strong reputation established by this leading Australian text as the most comprehensive book for students studying introductory accounting at either undergraduate or postgraduate programs.
The new edition is ideal for accounting and non–accounting majors alike illustrating the applications of accounting and its role in making business decisions. Accordingly, material on the accounting process and the regulatory environment has been thoroughly updated in line with the new IFRSs and the equivalent Australian accounting standards.
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.
NEW TO THIS EDITION
IASs referenced before equivalent AAS.New improved design for student ease and readabilityFinancial Accounting 6th edition contains a unique chapter on the dissolution of partnerships that is not found in Accounting 6th edition.All content has been updated to accord to the latest accounting standards and terminology. Income Statement, formerly known as the Statement of Financial Performance ore Profit and Loss Statement, and Balance Sheet, formerly known as the Statement of Financial Position are used throughout.End of chapter exercises and problems are clearly identified as service, retail or manufacturing through the use of a margin icon. And all questions and problems can be GST non–compliant or compliant.End of chapter problems have been coded according to the level of difficulty and time they take to complete.Questions for Review have been integrated into the body of the text to promote mastery of the concept before progressing on to the next learning objective.Clear, thorough description of GST is supported with clear and correct worked examples. A GST icon appears on the end of chapter exercises and problems that require the student to account for it. Additionally, the GST is covered in the Appendix to Chapter 3 to provide further detail on terminology, how the GST operates, and reference to relevant legislation.Chapter 7 Accounting Systems uses MYOB Accounting Plus version 14 for illustration. The role of AIS is integrated throughout the text where appropriate.Scene Setter vignette highlights a business experience that will be developed and explained through the chapter. They make an ideal lecture starter.Link to Business vignette profiles the role and impact of accounting information in various business settings.Activities Boxes ask students to apply the information they have just read to their own business experiences.Career Profiles highlight the diversity of professional roles for graduates with an accounting qualification.Expanded and enhanced ancillary package for both students and instructors including practice tests, extra activities and eFlashcards on the text website.FEATURES
Learning Checks are positioned throughout the chapters and summarise the key learning outcomes for each chapter.Clear, comprehensive and easy to follow explanations of accounting processes.Concepts for Review start every chapter. Students can see what content they must master before proceeding.Extensive problem set at the end of each chapter including discussion questions, exercises, problems and many case studies. The end of chapter material has a strong decision making emphasis to help students understand how accounting information is used to make business decisions.End of chapter case studies have been thoroughly updated and almost all are based on real data and real firms. The case studies includeDecision makingCritical thinkingCommunication/Group activityEthical issuesFinancial reportingEnd of chapter glossary is page referenced back to where the terms was definedThe most comprehensive supplements package for both students and instructors of any introductory Australian accounting text on the marketSUPPLEMENTS: PowerPoint, Solutions manual, Test bank, Computerised test bank, Tutors guide, Art files
目录Part 1 Accounting for decision making.
Chapter 1 Decision making and the role of accounting.
Chapter 2 Financial statements for decision making.
Part 2 Accounting systems and processes.
Chapter 3 Recording transactions.
Chapter 4 Adjusting accounts and preparing financial statements.
Chapter 5 Completing the accounting cycle.
Chapter 6 Accounting for retailing.
Chapter 7 Accounting systems.
Chapter 8 Accounting for manufacturing.
Chapter 9 Cost accounting systems.
Part 3 Financial planning, control and decision making.
Chapter 10 Cash management and control.
Chapter 11 Cost–volume–profit analysis for decision making.
Chapter 12 Budgeting for planning and control.
Chapter 13 Performance evaluation for managers.
Chapter 14 Differential analysis, profitability analysis and capital budgeting.
Part 4 Owners′ equity in business.
Chapter 15 Partnerships: Formation, operation and reporting.
Chapter 16 Companies: Formation and operations.
Part 5 Accounting regulation of assets & liabilities.
Chapter 17 Regulation and the conceptual framework.
Chapter 18 Receivables.
Chapter 19 Inventories.
Chapter 20 Non–current assets: Acquisition and depreciation.
Chapter 21 Non–current assets: Revaluation, disposal and other aspects.
Chapter 22 Liabilities.
Part 6 External reporting and performance evaluation.
Chapter 23 Presentation of financial statements.
Chapter 24 Cash flow statements.
Chapter 25 Analysis and interpretation of financial statements.
Appendix 1: Time value of money.
Appendix 2: Abridged Coles Myer Annual Report 2004.
