Principles of Accounting
- ISBN-10
- 0470809086
- ISBN-13
- 9780470809082
- Series
- Principles of Accounting
- Category
- Business & Economics
- Pages
- 1176
- Language
- English
- Published
- 2006-11-10
- Publisher
- Wiley
- Author
- Jerry J. Weygandt
Description
Authors Jerry J. Weygandt, University of Wisconsin Keryn Chalmers, Monash University Lorena Mitrione, CPA Australia Susana Lai-Mei Yuen, Hong Kong Polytechnic University Michelle Fyfe, Monash University 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\' aligns to the conceptual framework and financial reporting requirements under IFRS as well as presenting real company financial information. Throughout all chapters, accounting processes and systems are applied and illustrated with real business events from Australasian companies. A unique feature of the textbook is the author profile. For the first time an introductory textbook comprises both an academic and practitioner perspective to ensure that the information presented reflects the expectations of the profession whilst providing a solid foundation for a university study in accounting. NEW TO THIS EDITION Aligns to IFRS/AIFRS where discussion refers to relevant accounting standards Integration of real company financial information to illustrate or reiterate key accounting processes and/or chapter content Chapter 14 Companies in line with Corporations Act 2001 Thorough discussion of reporting requirements, and presentation, for balance sheet, income statement, cash flow statements and statement of changes in equity Assumes business end user of accounting information, discussing the impact of accounting on various aspects of the business Chapter 5 includes three appendices: periodic inventory system and comparison between periodic and perpetual, worksheet for a retail business, and GST. General journal entries presented as accounting equations to illustrate how debits and credits affect either assets, liabilities or the equity position of the business, and inflow or outflow of cash into the business Due to the size of service industries, the management accounting chapters contain illustrations and applications to service industries STRATEGIC FEATURES Chapter Scene Setter presents an overview to the chapter and will help the student understand the context of the accounting information presented in the chapter. In many chapters, the Scene Setter is based upon the financial information for a real company with a discussion integrated in the chapter Helpful Hint comments in the minor column Before You Go On sections follow each key topic Review it questions prompt the students to review the key point that has been studied. Designed so that if the question cannot be answered then the student will need to go back and read the section again. Infographics - These memorable visual reminders help students visualize and apply accounting concepts to the real world. Accounting in Action Boxes - These applied boxes give students glimpses into the real world of business -- including Ethics Insights, International Insights, e-Business Insights, and Business Insights. Marginal Check Figures - These self-checks appear alongside the A and B Problems and provide a key checking number (eg Trial Balance total) through the problem to help students know they\'re on the right track. Action Plans - Problem-solving strategies accompany the Before You Go On and Do It exercises and Demonstration Problems in each chapter. E-Business Insights - These boxes describe how e-business technology has expanded the services provided by accountants. A Comprehensive Problem - Selected chapters (Chs. 4, 7, 10, 12, 16, 17, and 27) feature a problem that pulls together topics students have learned over several chapters Interpreting Financial Statements: A Global Focus - These boxes ask students to apply concepts presented in the chapter to specific situations faced by actual foreign companies.
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