Verwandte Artikel zu Principles of Financial Accounting

9780730302292: Principles of Financial Accounting

Inhaltsangabe

In its US edition, Accounting Principles has been a market leading introductory accounting textbook for over 25 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 language of business, Principles of Financial Accounting, 3rd Edition will teach students the value of accounting information in business and its integral role in business planning and growth.The third edition thoroughly details the steps in the accounting cycle and the accounting process, from recording business transactions through to preparing financial statements, and the reporting requirements under IFRS.Throughout the chapters real company financial information and extracts from annual reports are used to reinforce how accounting information is presented, and the range of business decisions that can be made from accounting information.

The text is ideal for a first course in financial accounting and students studying with this textbook will be equipped with the knowledge and skills required to further their accounting studies.

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Über die Autorin bzw. den Autor

Lorena Mitrione, BCom, MBus, CPA, joined MonashUniversity, Department of Accounting and Finance, in 2009 as alecturer. For 12 years prior to this, she worked at CPA Australia.Since 2001 she was the CPA Program Manager responsible for thedevelopment and maintenance of CPA Program materials andexaminations. In this role Lorena developed a sound sense of therequirements for accounting learning materials while maintaining anup-to-date knowledge of accounting standards, accounting research,technical accounting matters and business practices.

Michaela Rankin, PhD (RMIT), MEc (UNE), GradCertHE(Monash), BBus(Hons) (USQ), CPA, is currently a senior lecturer inthe Department of Accounting and Finance at Monash University,Melbourne. Prior to joining Monash, Michaela held positions at RMITUniversity and the University of Southern Queensland, where she wasawarded the Institute of Chartered Accountants in Australia Awardfor Teaching Excellence in 1998. She teaches financial accountingand accounting theory at both undergraduate and postgraduate level.Michaela has a broad range of research interests, includingfinancial reporting and governance, executive compensation, theregulation and practice of sustainability reporting, carbonemissions disclosure, and accounting education. She has publishedwidely in international journals including Accounting, Auditingand Accountability Journal , British Accounting Review,Accounting and Finance,  Higher Education Research& Development and Australian Accounting Review.

Keryn Chalmers, BCom, Grad Dipl, PhD, joined MonashUniversity in 2003, and is the Head of the Department of Accountingand Finance, Monash University. For 15 years prior to this, she waswith the School of Accounting and Finance at Victoria University.Her teaching responsibilities at the undergraduate and postgraduatelevels have primarily been in financial accounting and financialanalysis. Keryn is an active researcher in the financial accountingand financial reporting area, specifically in relation toaccounting policy and disclosure choices of management.

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As accounting is the language of business, Principles ofFinancial Accounting, 3rd edition, will
teach students the value of accounting information in business andits integral role in business
planning and growth. the third edition aligns to the ConceptualFramework for Financial Reporting
and financial reporting requirements under Australian and newZealand Accounting Standards, as
well as presenting real company financial information from theAustralasian region. throughout all
chapters, accounting processes and systems are applied andillustrated with either real businesses
or constructive hypothetical examples.

Students who study with this textbook will be equipped withknowledge and skills required for their
further accounting studies and eventual career as either anaccounting or business professional.

New to this editioN
• Consideration of sustainability and sustainable businesspractices
• Updated in accordance with Australian and new Zealandaccounting standards and the
Conceptual Framework for Financial Reporting
• integration of current company financial information toillustrate or reiterate key accounting
processes and/or chapter content
• thorough discussion of financial reporting requirements andpresentation, income statements,
statements of financial position, statements of cash flow andstatements of changes in equity
• Assumes various end users of accounting information,discussing the impact of accounting on
various aspects of business
• end-of-chapter problems and case studies align to thethreshold Learning outcomes for
Accounting and aim to develop competencies in judgement, knowledge,application skills,
communication and teamwork, and self-management
• Workbook examples are contained in the ‘Before You Goon’ feature and require students to
complete the example by finishing general journals, trial balancesand financial statements
• General journal entries are presented as accountingequations to illustrate how debits and credits
affect assets, liabilities or the equity position of the business,and the inflow or outflow of cash.

We wish you every success with your studies.

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