ISBN13: 9780470819241｜1128 pages｜Paperback｜©2010｜NT$1450
Author
Jerry J. Weygandt
Keryn Chalmers
Lorena Mitrione
Susana Yuen
Michelle Fyfe
Description
In its US edition, ‘Principles of Accounting’ has been a market leading introductory accounting textbook for over 20 years. The Australasian adaptation of this highly regarded textbook accentuates its relevance to both students and academics alike with its constructive pedagogical structure, application of accounting to a wider business environment, and clear, easy-to-understand writing style.
As accounting is the international language of business, with many students expecting their qualifications to open career opportunities internationally, ‘Principles of Accounting 2nd edition’ aligns to the conceptual framework and financial reporting requirements under IFRS, as well as presenting real company financial information from the Australasian region. Throughout all chapters, accounting processes and systems are applied and illustrated with either real businesses or constructive hypothetical examples.
A unique feature of the textbook is that it can be used in either a one semester or two semester introductory accounting subject. Students who study with this textbook will be equipped with knowledge and skills required for their further accounting studies and eventual career as an accounting professional.
Table of Contents
1 Accounting in action.
2 The recording process.
3 Adjusting the accounts.
4 Completion of the accounting cycle.
5 Accounting for retail operations.
6 Inventories.
7 Accounting information systems.
8 Internal control and cash.
9 Accounting for receivables.
10 Property, plant and equipment; intangible assets and goodwill; mineral resources and biological assets.
11 Current liabilities and payroll accounting.
12 Accounting concepts and principles.
13 Accounting for partnerships.
14 Companies: share capital.
15 Companies: dividends, retained earnings and income reporting.
16 Non-current liabilities.
17 Investments.
18 The statement of cash fl ows.
19 Financial statement analysis.
20 Management accounting.
21 Cost accounting systems.
22 Cost–volume–profi t relationships.
23 Budgeting and responsibility accounting.
24 Performance evaluation through standard costs.
25 Incremental analysis and capital budgeting.
APPENDIX: Time value of money.
