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Accounting: Business Reporting For Decision Making, 5th Edition

Accounting: Business Reporting For Decision Making, 5th Edition

Jacqueline Birt, Keryn Chalmers, Suzanne Maloney, Albie Brooks, Judy Oliver

ISBN: 978-1-118-62418-0

May 2014

736 pages


The best-selling decision-making introductory accounting text, Accounting: Business Reporting for Decision Making is now in its 5th Edition. This new edition, updated to reflect the most current topics in business sustainability, continues to cover the basic principles of business decision making using fundamental concepts and tools from the disciplines of financial accounting, management accounting and finance.

Focused on the application and interpretation of typical business reports and how accounting information is used in business decision-making processes, the text emphasises the conceptual and business applications of accounting and accounting information, providing clear explanations, applications, and supporting digital resources so students appreciate the significant role of accounting information in all business environments.

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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