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Accounting by Horngren et al. is the text you know and love because of its traditional approach, academic rigour and reputation for reliability and accuracy throughout. The 5th edition is now the book your students will also love as this new edition incorporates the best of both worlds – offering student appeal and accessibility without compromising on attention to detail and depth of coverage. The new four colour design and special attention to language and conceptual flow ensures that this is a book that both you and your students will love to use.

The new 5th edition provides students with a business approach to the study of accounting, relating this in particular to the modern environment of e-commerce. Actual companies, their websites and their business information are used extensively throughout the text to engage student interest and help develop their understanding of the importance and relevance of accounting in an increasingly e-business world.

The text also emphasises business decision making with numerous examples from a wide range of industry sectors and the provision of Decision Guidelines and Decision Cases. The increasing importance of the ethical dimension to accounting practice in the wake of recent corporate collapses is reflected in Chapter One’s discussion of ethics in the profession and in each chapter’s Ethical Issues sections.
This title is sold in a pack with a MyAccountingLab access code and the 2005/2006 Qantas Annual General Report.

Table of Contents

Preface
Horngren highlights
About the Australian Authors
1. Accounting and the business environment
2. Recording business transactions
3. The adjusting process
4. Completing the accounting cycle
5. Retailing operations
6. Retail inventory
7. The framework of accounting
8. Accounting information systems
9. Internal control and cash
10. Receivables
11. Non-currents assets: property, plant and equipment, and intangibles
12. Current liabilities and payroll
13. Partnerships
14. Companies: share capital and the balance sheet
15. Companies: retained earnings, share splits and buy-backs, and the income statement
16. Non-current liabilities
17. Investments and international operations
18. The cash flow statement
19. Financial statement analysis
20. Introduction to management accounting: the master budget
21. Job costing
22. Cost-volume-profit analysis
23. Flexible budgets and standard costs
24. Special business decisions and capital budgeting
Glossary
Index

Paperback