Financial Accounting pdf epub mobi txt 电子书 下载 2026

Financial Accounting (6th edition)' continues the strong reputation established by this leading Australian text as the most comprehensive book for students studying introductory accounting at either undergraduate or postgraduate programs.

The new edition is ideal for accounting and non-accounting majors alike illustrating the applications of accounting and its role in making business decisions. Accordingly, material on the accounting process and the regulatory environment has been thoroughly updated in line with the new IFRSs and the equivalent Australian accounting standards.

The previous editions were renowned for the number of exercises and problems and the new edition builds upon this superior teaching feature. The aim of the exercise material is to encourage student confidence in using accounting through the development of skills in decision-making, critical thinking, ethical thinking, analysis and communication.

New to this edition is:

# IASs referenced before equivalent AAS

# A new improved design for student ease and readability

# A unique chapter on the dissolution of partnerships that is not found in Accounting 6th edition.

# Content that has been updated to accord to the latest accounting standards and terminology. Income Statement, formerly known as the Statement of Financial Performance or Profit and Loss Statement and Balance Sheet, formerly known as the Statement of Financial Position are used throughout.

# End of chapter exercises and problems which are clearly identified as service, retail or manufacturing through the use of a margin icon. All questions and problems can be GST non-compliant or compliant.

# End of chapter problems which have been coded according to the level of difficulty and the time they take to complete. Questions for Review have been integrated into the body of the text to promote mastery of the concept before progressing on to the next learning objective.

# A clear, thorough description of GST supported with clear and correct worked examples. A GST icon appears on the end of chapter exercises and problems that require the student to account for it. Additionally, the GST is covered in the Appendix to Chapter 3 to provide further detail on terminology, how the GST operates and reference to relevant legislation.

# Chapter 7 Accounting Systems uses MYOB Accounting Plus version 14 for illustration. The role of AIS is integrated throughout the text where appropriate.

# Scene Setter vignette highlights a business experience that will be developed and explained through the chapter. They make an ideal lecture starter.

# A link to Business vignette profiles the role and impact of accounting information in various business settings.

# Activity Boxes which ask students to apply the information they have just read to their own business experiences. Career Profiles highlight the diversity of professional roles for graduates with an accounting qualification.

# Expanded and enhanced ancillary package for both students and instructors including practice tests, extra activities and eFlashcards on the text website.

Features:

# Learning Checks which are positioned throughout the chapters and summarise the key learning outcomes for each chapter

# Clear, comprehensive and easy to follow explanations of accounting processes.

# Concepts for Review start every chapter. Students can see what content they must master before proceeding. Extensive problem set at the end of each chapter including discussion questions, exercises, problems and many case studies. The end of chapter material has a strong decision making emphasis to help students understand how accounting information is used to make business decisions.

# End of chapter case studies have been thoroughly updated and almost all are based on real data and real firms.

The case studies include:

# Decision making

# Critical thinking

# Communication/Group activity

# Ethical issues

# Financial reporting

# End of chapter glossary is page referenced back to where the terms were defined

# The most comprehensive supplements package for both students and instructors of any introductory Australian accounting text on the market.