Accounting: A Framework For Decision Making

Based on the successful "Accounting: Financial and Organizational Decision making", Carnegie et al., this new edition is intended for use in introductory subjects at both undergraduate and MBA levels. Through the flexible use of chapters, this text can be adapted to suit both accounting and non-accounting majors. It retains the academic rigor of its predecessor, covering both conceptual and procedural detail to provide a framework for decision-making. At the same time, many new pedagogical features have been introduced, to make the text more accessible. This book focuses on the move towards adoption of international accounting standards in Australia.

Table of Contents:
Part 1Accounting in an international context1The accounting environment 2Accounting reports: their nature and uses Part 2 The recording and external reporting focus3Classification and analysis of transactions 4The recording focus 5Inventory transactions 6Accounting information systems and internal control 7End-of-period adjustments 8The principles applied: owners' equity 9The structure and content of financial reports Part 3Financial management10Accounting and financial management 11Financial statement analysis Part 4 The conceptual framework applied12Sources of authority and conceptual framework for accounting 13Assets and expenses 14Revenue 15Liabilities 16Appraisal of historical cost accounting and alternative accounting systems Part 5 Topical issues17Topical issues in accounting Part 6 Accounting for management decisions18Managerial decision making and the accountant 19Accounting for long-term management planning 20Cost concepts for management decisions 21Accounting for short-term management planning 22Costing systems Accounting for management control

About the Author :
Beverley Jackling is presently Professor (Accounting) in the School of Accounting at Victoria University. She was previously Associate Professor and Associate Head of School (Teaching and Learning) in the School of Accounting, Economics and Finance at Deakin University, where she was involved in teaching undergraduate fi nancial and management accounting. More recently, she was Associate Professor of Accounting at RMIT University. Beverley has a record of research in accounting education that informs her teaching. Her recent research has focused on graduate outcomes, including global opportunities for accounting graduates, with specifi c reference to international students studying in Australia, as well as studies on generic and technical skill development from both graduate and employer perspectives. Her research profi le in higher education includes publications in numerous ranked international journals, national and international conference presentations, research grant successes and media releases. Jean Raar is an Associate Professor in Accounting in the Faculty of Higher Education, Swinburne University, Lilydale Campus, currently teaching management accounting. She has taught accounting theory to Master of Commerce students, and small business management to MBA students. Jean has a PhD in environmental management accounting; her other research interests include accounting theory and small business management. Jean has presented research papers at a number of national and international conferences, and has received an award for best manuscript for her paper published in Corporate Communications: An International Journal, 2003 on a topic relating to triple-bottom-line reporting. ROY WIGG B Com Melb, B Ed, M.B.A (Monash), FCPA Roy Wigg was formerly Associate Head of School at Deakin University. He now works on a part-time basis as an Accreditation Consultant for CPA Australia and as an instructor at Melbourne Institute of Business & Technology. His research interests are in Accounting Education and International Accounting. Roy has co-authored eight accounting texts, which have been used at the secondary and tertiary levels. BARIN K. WILLIAMS has a B.A and M.A from Stanford University and held managerial jobs in education, communication, and publishing. GRAEME WINES PhD ANU, MEc UNE, BBus Vic IC, GradDipEd SCV Hawthorn, GradDipAcc Deakin, FCPA Graeme Wines is an Associate Professor (Accounting) in the School of Accounting, Economics and Finance at Deakin University. He teaches in the fi elds of fi nancial accounting, accounting theory and auditing. In addition to more than 24 years of tertiary teaching experience, Graeme also has secondary teaching and chartered accounting experience. He has published research papers in academic journals, presented papers at various international accounting conferences, and is also a co-author of a company accounting textbook.