{"product_id":"accounting-business-reporting-for-decision-making-7th-edition-isbn-9780730369325","title":"Accounting: Business Reporting for Decision Making, 7th Edition","description":"The seventh edition of Birt's \u003ci\u003eAccounting\u003c\/i\u003e textbook is designed for the core accounting unit in a business or commerce degree. Many students who plan to major in soft-side disciplines such as marketing or human resource management need a clear and accessible text that emphasises the relevance of accounting to business. \u003cbr\u003e\u003cbr\u003eThe \u003ci\u003eAccounting\u003c\/i\u003e interactive e-text features a range of instructional media content designed to provide students with an engaging learning experience. This includes practitioner videos from Ernst \u0026amp; Young, animated work problems and questions with immediate feedback. Birt’s unique resource can also form the basis of a blended learning solution for lecturers. \u003cp\u003ePreface x\u003c\/p\u003e \u003cp\u003eAbout the authors xiii\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 Introduction to accounting and business decision making 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter preview 2\u003c\/p\u003e \u003cp\u003e1.1 The accounting process 2\u003c\/p\u003e \u003cp\u003e1.2 Accounting information and its role in decision making 3\u003c\/p\u003e \u003cp\u003e1.3 Financial accounting and management accounting 5\u003c\/p\u003e \u003cp\u003e1.4 Role of accounting information in business planning 8\u003c\/p\u003e \u003cp\u003e1.5 Globalisation of accounting 9\u003c\/p\u003e \u003cp\u003e1.6 Digital disruption and the impact on accounting 9\u003c\/p\u003e \u003cp\u003e1.7 Business sustainability, drivers, principles and theories 10\u003c\/p\u003e \u003cp\u003e1.8 Reporting and disclosure 13\u003c\/p\u003e \u003cp\u003e1.5 Globalisation of accounting 9\u003c\/p\u003e \u003cp\u003e1.6 Digital disruption and the impact on accounting 9\u003c\/p\u003e \u003cp\u003e1.7 Business sustainability, drivers, principles and theories 10\u003c\/p\u003e \u003cp\u003e1.8 Reporting and disclosure 13\u003c\/p\u003e \u003cp\u003e1.9 Careers in accounting 17\u003c\/p\u003e \u003cp\u003eSummary of learning objectives 19\u003c\/p\u003e \u003cp\u003eKey terms 20\u003c\/p\u003e \u003cp\u003eApply your knowledge 21\u003c\/p\u003e \u003cp\u003eComprehension questions 22\u003c\/p\u003e \u003cp\u003eProblems 22\u003c\/p\u003e \u003cp\u003eDecision-making activities 23\u003c\/p\u003e \u003cp\u003eReferences 24\u003c\/p\u003e \u003cp\u003eAcknowledgements 25\u003c\/p\u003e \u003cp\u003eAppendix 1 26\u003c\/p\u003e \u003cp\u003eAcknowledgements 44\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 Accounting in society 45\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter preview 46\u003c\/p\u003e \u003cp\u003e2.1 Sources of company regulation 46\u003c\/p\u003e \u003cp\u003e2.2 Australian and international accounting standards 49\u003c\/p\u003e \u003cp\u003e2.3 Role of the Conceptual Framework 52\u003c\/p\u003e \u003cp\u003e2.4 Corporate governance 55\u003c\/p\u003e \u003cp\u003e2.5 Corporate governance principles, guidelines and practices 56\u003c\/p\u003e \u003cp\u003e2.6 Ethics in business 58\u003c\/p\u003e \u003cp\u003e2.7 Professional codes of ethics and ethical decision-making methods 61\u003c\/p\u003e \u003cp\u003e2.8 Limitations of accounting information 64\u003c\/p\u003e \u003cp\u003eSummary of learning objectives 67\u003c\/p\u003e \u003cp\u003eKey terms 68\u003c\/p\u003e \u003cp\u003eApply your knowledge 69\u003c\/p\u003e \u003cp\u003eSelf-evaluation activities 69\u003c\/p\u003e \u003cp\u003eComprehension questions 72\u003c\/p\u003e \u003cp\u003eExercises 73\u003c\/p\u003e \u003cp\u003eProblems 75\u003c\/p\u003e \u003cp\u003eDecision-making activities 76\u003c\/p\u003e \u003cp\u003eReferences 77\u003c\/p\u003e \u003cp\u003eAcknowledgements 78\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Business structures 79\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter preview 80\u003c\/p\u003e \u003cp\u003e3.1 Forms of business entities 80\u003c\/p\u003e \u003cp\u003e3.2 Definition and features of a sole trader 80\u003c\/p\u003e \u003cp\u003e3.3 Advantages and disadvantages of a sole trader 81\u003c\/p\u003e \u003cp\u003e3.4 Definition and features of a partnership 82\u003c\/p\u003e \u003cp\u003e3.5 Advantages and disadvantages of a partnership 83\u003c\/p\u003e \u003cp\u003e3.6 Definition and features of a company 84\u003c\/p\u003e \u003cp\u003e3.7 Types of companies 85\u003c\/p\u003e \u003cp\u003e3.8 Advantages and disadvantages of a company 88\u003c\/p\u003e \u003cp\u003e3.9 Definition and features of a trust 89\u003c\/p\u003e \u003cp\u003e3.10 Advantages and disadvantages of a trust 89\u003c\/p\u003e \u003cp\u003e3.11 Comparison of business reports 89\u003c\/p\u003e \u003cp\u003e3.12 Differential reporting 94\u003c\/p\u003e \u003cp\u003eSummary of learning objectives 96\u003c\/p\u003e \u003cp\u003eKey terms 97\u003c\/p\u003e \u003cp\u003eApply your knowledge 98\u003c\/p\u003e \u003cp\u003eSelf-evaluation activities 99\u003c\/p\u003e \u003cp\u003eComprehension questions 101\u003c\/p\u003e \u003cp\u003eExercises 102\u003c\/p\u003e \u003cp\u003eProblems 105\u003c\/p\u003e \u003cp\u003eDecision-making activities 107\u003c\/p\u003e \u003cp\u003eReferences 107\u003c\/p\u003e \u003cp\u003eAcknowledgements 108\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Business transactions 109\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter preview 110\u003c\/p\u003e \u003cp\u003e4.1 Recognising business transactions 110\u003c\/p\u003e \u003cp\u003e4.2 Business and personal transactions and business events 111\u003c\/p\u003e \u003cp\u003e4.3 The accounting equation 111\u003c\/p\u003e \u003cp\u003e4.4 Analysis of business transactions 112\u003c\/p\u003e \u003cp\u003e4.5 The accounting worksheet 114\u003c\/p\u003e \u003cp\u003e4.6 Capturing accounting information: journals and ledger accounts 117\u003c\/p\u003e \u003cp\u003e4.7 Rules of debit and credit 119\u003c\/p\u003e \u003cp\u003e4.8 The trial balance 120\u003c\/p\u003e \u003cp\u003e4.9 Accounting errors 121\u003c\/p\u003e \u003cp\u003eSummary of learning objectives 123\u003c\/p\u003e \u003cp\u003eKey terms 124\u003c\/p\u003e \u003cp\u003eApply your knowledge 124\u003c\/p\u003e \u003cp\u003eSelf-evaluation activities 125\u003c\/p\u003e \u003cp\u003eComprehension questions 130\u003c\/p\u003e \u003cp\u003eExercises 130\u003c\/p\u003e \u003cp\u003eProblems 132\u003c\/p\u003e \u003cp\u003eDecision-making activities 136\u003c\/p\u003e \u003cp\u003eReferences 137\u003c\/p\u003e \u003cp\u003eAcknowledgements 137\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 Statement of financial position 138\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter preview 139\u003c\/p\u003e \u003cp\u003e5.1 Financial reporting obligations 139\u003c\/p\u003e \u003cp\u003e5.2 Nature and purpose of the statement of financial position 141\u003c\/p\u003e \u003cp\u003e5.3 Accounting policy choices, estimates and judgements 144\u003c\/p\u003e \u003cp\u003e5.4 The definition of assets 145\u003c\/p\u003e \u003cp\u003e5.5 The definition of liabilities 146\u003c\/p\u003e \u003cp\u003e5.6 The definition and nature of equity 148\u003c\/p\u003e \u003cp\u003e5.7 Assets, liabilities and equity 148\u003c\/p\u003e \u003cp\u003e5.8 Format and presentation of the statement of financial position 150\u003c\/p\u003e \u003cp\u003e5.9 Presentation and disclosure of elements in the statement of financial position 152\u003c\/p\u003e \u003cp\u003e5.10 Measurement of various assets and liabilities 162\u003c\/p\u003e \u003cp\u003e5.11 Potential limitations of the statement of financial position 169\u003c\/p\u003e \u003cp\u003eSummary of learning objectives 171\u003c\/p\u003e \u003cp\u003eKey terms 172\u003c\/p\u003e \u003cp\u003eApply your knowledge 174\u003c\/p\u003e \u003cp\u003eSelf-evaluation activities 175\u003c\/p\u003e \u003cp\u003eComprehension questions 178\u003c\/p\u003e \u003cp\u003eExercises 179\u003c\/p\u003e \u003cp\u003eProblems 184\u003c\/p\u003e \u003cp\u003eDecision-making activities 187\u003c\/p\u003e \u003cp\u003eReferences 189\u003c\/p\u003e \u003cp\u003eAcknowledgements 189\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Statement of profit or loss and statement of changes in equity 190\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter preview 191\u003c\/p\u003e \u003cp\u003e6.1 Purpose and importance of measuring financial performance 191\u003c\/p\u003e \u003cp\u003e6.2 Accounting concepts for financial reporting 193\u003c\/p\u003e \u003cp\u003e6.3 Effects of accounting policy choices, estimates and judgements on financial statements 196\u003c\/p\u003e \u003cp\u003e6.4 Measuring financial performance 199\u003c\/p\u003e \u003cp\u003e6.5 Income 200\u003c\/p\u003e \u003cp\u003e6.6 Expenses 201\u003c\/p\u003e \u003cp\u003e6.7 Applying recognition criteria to income and expenses 202\u003c\/p\u003e \u003cp\u003e6.8 Presenting the statement of profit or loss 205\u003c\/p\u003e \u003cp\u003e6.9 Financial performance measures 209\u003c\/p\u003e \u003cp\u003e6.10 The statement of comprehensive income 211\u003c\/p\u003e \u003cp\u003e6.11 The link between the financial statements 213\u003c\/p\u003e \u003cp\u003eSummary of learning objectives 215\u003c\/p\u003e \u003cp\u003eKey terms 216\u003c\/p\u003e \u003cp\u003eApply your knowledge 217\u003c\/p\u003e \u003cp\u003eSelf-evaluation activities 218\u003c\/p\u003e \u003cp\u003eComprehension questions 220\u003c\/p\u003e \u003cp\u003eExercises 221\u003c\/p\u003e \u003cp\u003eProblems 225\u003c\/p\u003e \u003cp\u003eDecision-making activities 229\u003c\/p\u003e \u003cp\u003eReferences 232\u003c\/p\u003e \u003cp\u003eAcknowledgements 232\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 Statement of cash flows 233\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter preview 234\u003c\/p\u003e \u003cp\u003e7.1 The purpose and usefulness of a statement of cash flows 234\u003c\/p\u003e \u003cp\u003e7.2 Format of the statement of cash flows 246\u003c\/p\u003e \u003cp\u003e7.3 Preparing the statement of cash flows 250\u003c\/p\u003e \u003cp\u003e7.4 Analysing the statement of cash flows 259\u003c\/p\u003e \u003cp\u003eSummary of learning objectives 266\u003c\/p\u003e \u003cp\u003eKey terms 266\u003c\/p\u003e \u003cp\u003eApply your knowledge 267\u003c\/p\u003e \u003cp\u003eSelf-evaluation activities 268\u003c\/p\u003e \u003cp\u003eComprehension questions 272\u003c\/p\u003e \u003cp\u003eExercises 273\u003c\/p\u003e \u003cp\u003eProblems 277\u003c\/p\u003e \u003cp\u003eDecision-making activities 281\u003c\/p\u003e \u003cp\u003eReferences 282\u003c\/p\u003e \u003cp\u003eAcknowledgements 282\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 Analysis and interpretation of financial statements 283\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter preview 284\u003c\/p\u003e \u003cp\u003e8.1 Users and decision making 284\u003c\/p\u003e \u003cp\u003e8.2 Nature and purpose of financial analysis 285\u003c\/p\u003e \u003cp\u003e8.3 Analytical methods 286\u003c\/p\u003e \u003cp\u003e8.4 Profitability analysis 294\u003c\/p\u003e \u003cp\u003e8.5 Asset efficiency analysis 298\u003c\/p\u003e \u003cp\u003e8.6 Liquidity analysis 301\u003c\/p\u003e \u003cp\u003e8.7 Capital structure analysis 302\u003c\/p\u003e \u003cp\u003e8.8 Market performance analysis 305\u003c\/p\u003e \u003cp\u003e8.9 Ratio interrelationships 308\u003c\/p\u003e \u003cp\u003e8.10 Limitations of ratio analysis 309\u003c\/p\u003e \u003cp\u003eSummary of learning objectives 311\u003c\/p\u003e \u003cp\u003eSummary of ratios 312\u003c\/p\u003e \u003cp\u003eKey terms 314\u003c\/p\u003e \u003cp\u003eApply your knowledge 316\u003c\/p\u003e \u003cp\u003eSelf-evaluation activities 316\u003c\/p\u003e \u003cp\u003eComprehension questions 321\u003c\/p\u003e \u003cp\u003eExercises 322\u003c\/p\u003e \u003cp\u003eProblems 327\u003c\/p\u003e \u003cp\u003eDecision-making activities 333\u003c\/p\u003e \u003cp\u003eReferences 335\u003c\/p\u003e \u003cp\u003eAcknowledgements 335\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 Budgeting 336\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter preview 337\u003c\/p\u003e \u003cp\u003e9.1 Strategic planning and budgeting 337\u003c\/p\u003e \u003cp\u003e9.2 Budgets 338\u003c\/p\u003e \u003cp\u003e9.3 Types of budgets 340\u003c\/p\u003e \u003cp\u003e9.4 Master budget 341\u003c\/p\u003e \u003cp\u003e9.5 The cash budget 347\u003c\/p\u003e \u003cp\u003e9.6 Budgets: planning and control 350\u003c\/p\u003e \u003cp\u003e9.7 Behavioural aspects of budgeting 352\u003c\/p\u003e \u003cp\u003eSummary of learning objectives 354\u003c\/p\u003e \u003cp\u003eKey terms 354\u003c\/p\u003e \u003cp\u003eApply your knowledge 355\u003c\/p\u003e \u003cp\u003eSelf-evaluation activities 355\u003c\/p\u003e \u003cp\u003eComprehension questions 356\u003c\/p\u003e \u003cp\u003eExercises 357\u003c\/p\u003e \u003cp\u003eProblems 362\u003c\/p\u003e \u003cp\u003eDecision-making activities 367\u003c\/p\u003e \u003cp\u003eReferences 369\u003c\/p\u003e \u003cp\u003eAcknowledgements 369\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 Cost–volume–profit analysis 370\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter preview 371\u003c\/p\u003e \u003cp\u003e10.1 Cost behaviour 37\u003c\/p\u003e \u003cp\u003e10.2 Break-even analysis 373\u003c\/p\u003e \u003cp\u003e10.3 Contribution margin ratio 379\u003c\/p\u003e \u003cp\u003e10.4 CVP assumptions 380\u003c\/p\u003e \u003cp\u003e10.5 Using break-even data 380\u003c\/p\u003e \u003cp\u003e10.6 Operating leverage 381\u003c\/p\u003e \u003cp\u003e10.7 Contribution margin per limiting factor 383\u003c\/p\u003e \u003cp\u003e10.8 Relevant information for decision making 384\u003c\/p\u003e \u003cp\u003e10.9 Outsourcing decisions 384\u003c\/p\u003e \u003cp\u003e10.10 Special order decisions 387\u003c\/p\u003e \u003cp\u003eSummary of learning objectives 390\u003c\/p\u003e \u003cp\u003eKey terms 391\u003c\/p\u003e \u003cp\u003eApply your knowledge 391\u003c\/p\u003e \u003cp\u003eSelf-evaluation activities 392\u003c\/p\u003e \u003cp\u003eComprehension questions 393\u003c\/p\u003e \u003cp\u003eExercises 394\u003c\/p\u003e \u003cp\u003eProblems 400\u003c\/p\u003e \u003cp\u003eDecision-making activities 406\u003c\/p\u003e \u003cp\u003eAcknowledgements 407\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 Costing and pricing in an entity 408\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter preview 409\u003c\/p\u003e \u003cp\u003e11.1 Use of cost information 409\u003c\/p\u003e \u003cp\u003e11.2 Direct costs 410\u003c\/p\u003e \u003cp\u003e11.3 Cost allocation 412\u003c\/p\u003e \u003cp\u003e11.4 Allocation process 414\u003c\/p\u003e \u003cp\u003e11.5 Inventoriable product cost 421\u003c\/p\u003e \u003cp\u003e11.6 Pricing of products and services 426\u003c\/p\u003e \u003cp\u003eSummary of learning objectives 428\u003c\/p\u003e \u003cp\u003eKey terms 428\u003c\/p\u003e \u003cp\u003eApply your knowledge 429\u003c\/p\u003e \u003cp\u003eSelf-evaluation activities 430\u003c\/p\u003e \u003cp\u003eComprehension questions 430\u003c\/p\u003e \u003cp\u003eExercises 431\u003c\/p\u003e \u003cp\u003eProblems 434\u003c\/p\u003e \u003cp\u003eDecision-making activities 439\u003c\/p\u003e \u003cp\u003eAcknowledgements 439\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 Capital investment 440\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter preview 441\u003c\/p\u003e \u003cp\u003e12.1 The nature and scope of investment decisions 441\u003c\/p\u003e \u003cp\u003e12.2 Accounting rate of return 444\u003c\/p\u003e \u003cp\u003e12.3 Payback period 445\u003c\/p\u003e \u003cp\u003e12.4 Net present value 446\u003c\/p\u003e \u003cp\u003e12.5 Practical issues in making decisions 450\u003c\/p\u003e \u003cp\u003eSummary of learning objectives 454\u003c\/p\u003e \u003cp\u003eKey terms 454\u003c\/p\u003e \u003cp\u003eApply your knowledge 455\u003c\/p\u003e \u003cp\u003eSelf-evaluation activities 455\u003c\/p\u003e \u003cp\u003eComprehension questions 456\u003c\/p\u003e \u003cp\u003eExercises 456\u003c\/p\u003e \u003cp\u003eProblems 457\u003c\/p\u003e \u003cp\u003eReferences 460\u003c\/p\u003e \u003cp\u003eDecision-making activities 460\u003c\/p\u003e \u003cp\u003eAcknowledgements 460\u003c\/p\u003e \u003cp\u003eAppendix 12A 461\u003c\/p\u003e \u003cp\u003eAppendix 12B 461\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13 Financing the business 462\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter preview 463\u003c\/p\u003e \u003cp\u003e13.1 Managing net working capital 463\u003c\/p\u003e \u003cp\u003e13.2 Managing cash 465\u003c\/p\u003e \u003cp\u003e13.3 Managing accounts receivable 467\u003c\/p\u003e \u003cp\u003e13.4 Managing inventories 469\u003c\/p\u003e \u003cp\u003e13.5 Sources of short-term finance 472\u003c\/p\u003e \u003cp\u003e13.6 Sources of long-term debt finance 476\u003c\/p\u003e \u003cp\u003e13.7 Equity finance 478\u003c\/p\u003e \u003cp\u003e13.8 Hybrid finance 480\u003c\/p\u003e \u003cp\u003e13.9 International sources of funding 480\u003c\/p\u003e \u003cp\u003e13.10 New funding opportunities for business 481\u003c\/p\u003e \u003cp\u003eSummary of learning objectives 482\u003c\/p\u003e \u003cp\u003eKey terms 483\u003c\/p\u003e \u003cp\u003eApply your knowledge 484\u003c\/p\u003e \u003cp\u003eSelf-evaluation activities 484\u003c\/p\u003e \u003cp\u003eComprehension questions 486\u003c\/p\u003e \u003cp\u003eExercises 486\u003c\/p\u003e \u003cp\u003eProblems 487\u003c\/p\u003e \u003cp\u003eDecision-making activities 489\u003c\/p\u003e \u003cp\u003eReferences 490\u003c\/p\u003e \u003cp\u003eAcknowledgements 490\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14 Performance measurement 491\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter preview 492\u003c\/p\u003e \u003cp\u003e14.1 Organisational performance measurement 492\u003c\/p\u003e \u003cp\u003e14.2 Divisional performance measurement 497\u003c\/p\u003e \u003cp\u003e14.3 Investment centre performance evaluation 501\u003c\/p\u003e \u003cp\u003e14.4 Environmental and social performance 507\u003c\/p\u003e \u003cp\u003e14.5 Individual performance measurement 509\u003c\/p\u003e \u003cp\u003e14.6 Non-financial performance evaluation 511\u003c\/p\u003e \u003cp\u003eAppendix 529\u003c\/p\u003e \u003cp\u003eIndex 571\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988654768357,"sku":"NP9780730369325","price":75.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780730369325.jpg?v=1761781135","url":"https:\/\/k12savings.com\/es\/products\/accounting-business-reporting-for-decision-making-7th-edition-isbn-9780730369325","provider":"K12savings","version":"1.0","type":"link"}