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Accounting. Business Reporting For Decision Making. 5th Edition

  • Book

  • 736 Pages
  • June 2014
  • John Wiley and Sons Ltd
  • ID: 2766339

I don t want to be an accountant, why is accounting relevant to me?

I intend to manage a business, so why do I need to know about accounting?

Why do I need accounting information to make business decisions?

These questions are answered and the integral role of accounting information in business is established in Accounting: Business Reporting for Decision Making, 5th edition. Written for students who are studying accounting for the first time, the text introduces, explains and applies basic accounting principles relevant to all businesses from sole traders to large organisations.

The text presents fundamental accounting topics, interprets typical business reports and illustrates how knowledge of these topics and reports are used to make business decisions. The text emphasises the conceptual foundations and business application of accounting information, providing clear explanations so you the student can appreciate the significant and valuable role of accounting in business. Wiley wishes you success with your accounting studies.

Table of Contents

Preface xiii

Acknowledgements xvi

Chapter 1 Introduction to accounting 2

Chapter 2 Business sustainability 40

Chapter 3 Business structures 76

Chapter 4 Business transactions 116

Chapter 5 Balance sheet 150

Chapter 6 Income statement and statement of changes in equity 214

Chapter 7 Statement of cash flows 268

Chapter 8 Analysis and interpretation of financial statements 332

Chapter 9 Budgeting 402

Chapter 10 Cost volume profit analysis 444

Chapter 11 Costing and pricing in an entity 492

Chapter 12 Capital investment 534

Chapter 13 Financing the business 570

Chapter 14 Performance measurement 608

Glossary 653

Appendix 665

Index 707


Jacqueline Birt Keryn Chalmers Suzanne Maloney Albie Brooks Judy Oliver