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Accounting 8E + Wileyplus/Istudy Version 1 Registration Card
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Table of Contents

Preface xiii

How to use this book xvii

Acknowledgements xxi

Part 1 Accounting for decision making 11 Decision making and the role of accounting 22 Financial statements for decision making 28Part 2 Accounting systems and processes 633 Recording transactions 644 Adjusting the accounts and preparing financial statements 1225 Completing the accounting cycle - closing and reversing entries 1766 Accounting for retailing 2287 Accounting systems 2748 Accounting for manufacturing 3389 Cost accounting systems 376Part 3 Financial planning, control and decision making 41510 Cash management and control 41611 Cost-volume-profit analysis for decision making 46012 Budgeting for planning and control 49213 Performance evaluation for managers 53814 Differential analysis, profitability analysis and capital budgeting 580Part 4 Equity in business 61315 Partnerships: formation, operation and reporting 61416 Companies: formation and operations 648Part 5 Accounting regulation of assets and liabilities 69917 Regulation and the Conceptual Framework 70018 Receivables 74819 Inventories 78420 Non-current assets: acquisition and depreciation 82821 Non-current assets: revaluation, disposal and other aspects 86622 Liabilities 906Part 6 External reporting and performance evaluation 94323 Presentation of financial statements 94424 Statement of cash flows 97625 Analysis and interpretation of financial statements 1054Appendix Time value of money 1099

Glossary 1108

Index 1120

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