Accounting: Building Business Skills, 4th Edition
- Penulis: Shirley Carlon, Rosina Mladenovic-McAlpine, Chrisann Palm, Paul D. Kimmel, Donald E. Kieso, Jerry J. Weygandt,
- E-ISBN: 9780730301103
- Penerbit: Wiley
- Detail Buku
The text is unique in the way it balances a "user" and "preparer" perspective and integrates real financial information to illustrate business decision choices and how decisions are made using accounting information. The pedagogical approach presented in the text has been tried and tested over many years, and provides a constructive framework for students to learn fundamental accounting concepts and processes. Through the use of real company information and financial statements students will quickly appreciate the use of accounting information. The textbook clearly outlines to students how to account for typical business transactions and prepare financial statements - such as a balance sheet, income statement, and statement of cash flows - that communicate the financing, operating, and investing activities of a business.
Whether a student is required to study one accounting subject, as part of a wider business degree, or undertake a major study of accounting the text builds a strong conceptual understanding of accounting and will develop skills that can be applied to an accounting and business environment. The integral role of financial statements for decision making is also emphasised in this text and is reinforced throughout by the Decision Toolkit in each chapter. Students are provided with an extensive set of tools necessary to make business decisions based on financial information.
The fourth edition is designed to engage and educate students.
2 The accounting information system 88
3 Accrual accounting concepts 148
4 Inventories 216
5 Reporting and analysing inventory 264
6 Accounting subsystems 322
7 Internal control, cash and receivables 382
8 Reporting and analysing non-current assets 452
9 Reporting and analysing liabilities 510
10 Reporting and analysing equity 564
11 Statement of cash flows 620
12 Financial statement analysis 694
13 Analysing and integrating GAAP 764
14 Introduction to management accounting 828
15 Cost accounting systems 874
16 Cost–volume–profit relationships 942
17 Budgeting 984
18 Incremental analysis and capital budgeting 1056
A Domino’s Pizza annual report 2010 (abridged) 1103
B Time value of money 1141
Rosina McAlpine-Mladenovic BCom, MCom (Hons), MHEd, PhD, is an associate professor in the University of Sydney Business School, Australia. Rosina has received five international best paper awards for her research and has been awarded faculty, university and national teaching excellence awards. One of Rosina’s main research areas is accounting education, and current interests include investigating assessment methods, student’s perceptions and approaches to learning as ways to improve accounting education practice. Rosina currently serves on the editorial board of several international journals including Accounting Education: an international journal, Global Perspectives on Accounting Education, Journal of Accounting Education, Australian Journal of Accounting Education and Accounting and Finance Education Review.
Chrisann Palm is a lecturer in accountancy at Queensland University of Technology. She is a CPA and has a Graduate Diploma in Management (AGSM) and a Master of Commerce (CSU). She lectures in introductory accounting, management accounting, superannuation and financial planning. Prior to joining the tertiary sector in 2004, Chrisann worked as a management accountant for a manufacturing company in Hong Kong as well as in the financial services industry in Sydney. Chrisann is passionate about teaching and learning. She was awarded the QUT Vice-Chancellor’s Performance Award 2009 in teaching excellence. Her research interests are in the areas of accounting education, financial literacy and superannuation where she has published several articles in Australian and international journals. Chrisann is currently undertaking a PhD in financial literacy and superannuation investment choice decisions.
Paul Kimmel is an associate professor at the University of Wisconsin–Milwaukee. He has won numerous awards that recognise his teaching and research contributions, and has published articles in various accounting journals. His research interests include accounting for financial instruments and innovation in accounting education. He has published papers and given numerous talks on incorporating critical thinking into accounting education.
Donald E. Kieso is currently the KPMG Peat Marwick Emeritus Professor of Accountancy at Northern Illinois University, where he has won many teaching awards. He has served on many boards including the Illinois CPA Society and the AACSB’s Accounting Accreditation Committee, and has been Secretary–Treasurer of the American Accounting Association.
Jerry J. Weygandt is Arthur Andersen Alumni Professor of Accounting at the University of Wisconsin– Madison. His research lies in the areas of financial reporting issues such as accounting for price level adjustments, pensions, convertible securities, stock option contracts and interim reports. He has served on numerous committees and boards, most notably the American Accounting Association, American Institute of Certified Public Accountants and the Accounting Standards Executive Committee. He was presented with the Wisconsin Institute of CPAs’ Outstanding Educators Award and the Lifetime Achievement Award.
- Chapter 13 Analysing and integrating GAAP is NEW and presents a conceptual framework that underpins all chapters by defining assets, liabilities, revenues, expenses and equity, and how each item is measured, disclosed and reported by an entity
- Domino's Pizza Australia, is the ‘focus' company, and was chosen because it operates in the service industry and has easy to read financial reports
- Australian and equivalent New Zealand accounting standards are presented when a standard is referenced
- Chapter 1 ‘An Introduction to Accounting' has been restructured to provide a clearer introduction to accounting and the users and use of financial information
- Chapter 6 ‘Accounting Subsystems' presents a real small business, Strathclyde Machine Tools, to illustrate how a business uses an accounting system and the type of business events .captured in an accounting system. This chapter also includes a discussion of the differences between manual and computerised accounting systems
- Chapter 11 ‘Statement of Cash Flows' has been updated to include a simplified method for preparing cash flow statements
- Chapter 12 ‘Financial Statement Analysis' contains an integrated financial analysis of Nick Scali Limited and Fantastic Furniture Ltd highlighting performance, solvency and liquidity ratios
- Real world companies and financial information have been updated and used to highlight accounting processes and reinforce learning via Business Insights and financial analysis
- Australian, New Zealand and International Business Insights apply accounting tools to business decisions.