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.
目 錄
ccounting 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.
