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Preface xiii How to use this book xvii Acknowledgements xxi Part 1 Accounting for decision making 1 1 Decision making and the role of accounting 2 2 Financial statements for decision making 28 Part 2 Accounting systems and processes 63 3 Recording transactions 64 4 Adjusting the accounts and preparing financial statements 122 5 Completing the accounting cycle closing and reversing entries 176 6 Accounting for retailing 228 7 Accounting systems 274 8 Accounting for manufacturing 338 9 Cost accounting systems 376 Part 3 Financial planning, control and decision making 415 10 Cash management and control 416 11 Cost volume profit analysis for decision making 460 12 Budgeting for planning and control 492 13 Performance evaluation for managers 538 14 Differential analysis, profitability analysis and capital budgeting 580 Part 4 Equity in business 613 15 Partnerships: formation, operation and reporting 614 16 Companies: formation and operations 648 Part 5 Accounting regulation of assets and liabilities 699 17 Regulation and the Conceptual Framework 700 18 Receivables 748 19 Inventories 784 20 Non-current assets: acquisition and depreciation 828 21 Non-current assets: revaluation, disposal and other aspects 866 22 Liabilities 906 Part 6 External reporting and performance evaluation 943 23 Presentation of financial statements 944 24 Statement of cash flows 976 25 Analysis and interpretation of financial statements 1054 Appendix Time value of money 1099 Glossary 1108 Index 1120
John Hoggett, BCom (Hons), BTh, MFM (Qld), AAUQ, FCPA, hastaught accounting at several different universities in WesternAustralia and Queensland during his 40 years as an academic. He hastaught introductory accounting, corporate accounting and accountingtheory to undergraduate and postgraduate students, and writtenbooks and monographs for a variety of organisations including CPAAustralia and the Group of 100. He was also involved in secondaryaccounting education for several years with the Curriculum Councilof Western Australia. Dr John Medlin, PhD (UniSA), BEc (Adelaide), MEc (UNE),CA, is a senior lecturer in the School of Commerce at theUniversity of South Australia. John began his career with Ernst& Whinney (now Ernst & Young) in the early 1980s. After afew years practical experience, John moved to accounting educationwhere he has lectured in both financial and management accounting,accounting theory, economics and business finance. From 1998 until2010, John coordinated a general first-year accounting subject withan enrolment in excess of 1000 students each year, 80% of whom werenon-accounting majors. Since 2010, John has coordinated asecond-year financial accounting subject. He has been recognisedwith teaching awards from the University of South Australia. Hisresearch interest is in the area of accounting education in whichhe has presented conference papers and been published. Lew Edwards is Emeritus Professor of the School ofAccounting, Queensland University of Technology. Lew s careerincludes over 25 years teaching financial and managerial accountingto undergraduate and postgraduate students. He was Head of School(Department) of Accountancy for 18 years. He is a both a charteredaccountant and a CPA, and served for many years on education andtechnical standards committees (both state and national) of theprofessional accounting bodies. He has also served as a consultantto accounting firms, industry and government at both national andinternational levels. Lew is co-author (with John Hoggett) of thebest selling Australian accounting texts Financial Accounting inAustralia and Accounting in Australia. He has alsopublished (as author and co-author) a wide range of manual andcomputerised accounting practice sets. Matthew Tilling, BCom (Flinders), is a senior lecturer inAccounting at the University of Notre Dame, Australia. He hastaught a range of accounting topics to both undergraduates andpostgraduates in over a decade of university teaching, with aprimary focus on issues affecting large corporations. This academicfocus has been complemented with the provision of extensiveconsulting and training services to numerous professional andcorporate entities on a wide range of current accounting problems.He has also been involved with syllabus and exam design for highschool accounting in Western Australia. Matthew has publishedarticles on accounting education and social and environmentalaccounting in a range of international journals. Evelyn Hogg, BCom, BAcc, CA, CA (SA), ACMA, is a seniorlecturer in financial accounting and managerial accounting at theUniversity of Notre Dame, Australia. She is a chartered accountantand a chartered management accountant. She has over 25 years ofuniversity teaching, commercial training and consulting experiencein accounting and assurance services locally and overseas. She hasa keen interest in the development of accounting education andtraining in secondary, tertiary and commercial environments.