Table of Contents

Part 1 Accounting for decision making Chapter 1 Decision making and the role of accounting Chapter 2 Financial reports for internal and external decision making Part 2 Accounting systems and processes Chapter 3 Recording transactions Chapter 4 Adjusting accounts and preparing financial statements Chapter 5 Completing the accounting cycle Chapter 6 Accounting for retailing Chapter 7 Accounting systems-service and retail Chapter 8 Accounting for manufacturing Chapter 9 Cost accounting systems Part 3 Financial planning, control and decision making Chapter 10 Cost-volume-profit analysis for decision making Chapter 11 Budgeting for planning and control Chapter 12 Cash management and control Chapter 13 Performance evaluation by managers Chapter 14 Differential analysis, profitability analysis and capital budgeting Part 4 Equity in business Chapter 15 Partnerships: Formation, operation and reporting Chapter 16 Companies: Formation and operations Part 5 Assets & liabilities Chapter 17 Regulation and the conceptual framework Chapter 18 Receivables Chapter 19 Inventories: Retailing Chapter 20 Non-current assets: Acquisition and depreciation Chapter 21 Non-current assets: Revaluation, disposal and other aspects Chapter 22 Liabilities Part 6 Reporting and performance evaluation Chapter 23 External reporting and analysis Chapter 24 Cash flow statements Chapter 25 Analysis and interpretation of financial statements Appendix 1: Time value of money Appendix 2: Abridged Coles Myer Annual Report 2004