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Financial Accounting (Aus) & Qantas Supplement (4th Edition)

by: Charles T. Horngren , Peter Best , David Fraser , Roger Willett , Walter T. Harrison , Linda Smith Bamber

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Retail Price: $107.95

Publisher: PRENTICE HALL AUST,15.11.2003

Category: ACCOUNTING Level:

ISBN: 1741033136
ISBN13: 9781741033137

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Financial Accounting in its fourth Australian edition builds on the hallmark clarity, accuracy and innovative pedagogy of the previous editions.

Financial Accounting 4e 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 Ones discussion of ethics in the profession and in each chapters Ethical Issues sections.

New To This Edition


NEW. Qantas Financial Report bundled with the text gives a real world business context to the principles of accounting.

Problems and questions in the text directly relate to this Report.

To accommodate the impending internationalisation of accounting standards in Australia, the international accounting standards corresponding to the current Australian standards are referred to and referenced throughout the text.

NEW. Real World Vignettes each chapter begins with a photo vignette using a real company to illustrate the chapter content.

These include companies such as

Coates Hire, Coles-Myer, Dell Computers, McDonalds, Qantas, and Telstra.

NEW. E Accounting boxes feature focuses on a variety of issues affecting firms conducting business on the World Wide Web.

Companies featured include AOL, Avon, Barings Bank, Caltex, eBay, Melbourne Diamond Exchange, Priceline, Ray White Real Estate, and Singapore Airlines.

NEW. Web workout exercises require students to access, retrieve and analyse a variety of information from major business web sites.
NEW. End-of-Chapter Ethical Issues sections give students the opportunity to discuss and examine ethical concerns facing the profession.

Features and Benefits


Learning Objectives throughout each chapter
Learning Tips throughout each chapter give students helpful pointers in remembering and applying accounting principles
Decision Guidelines set out step by step the challenges faced by managers, investors and creditors in using financial statements and other forms of accounting information and give a framework and options for making choices
A Continuing Case begins in Chapter 2, initiating an accounting cycle which is completed in Chapter 5
Summary Problems for Review with solutions throughout each chapter serve as key revision aids and help students check their progress
Work it Out and Think it Over quick questions appear all the way through the text of a type that lecturers might pose during a lecture or tutorial to check student comprehension and encourage the practical application of accounting concepts
Optional Excel Application Problems
Lessons Learned section summarises key points the student should understand after reading the chapter
Assess Your Progress section includes Daily Exercises, Exercises, Challenge Exercises, and Problems
Apply Your Knowledge section features Decision Cases, Ethical Issues, Financial Statement Cases (relating to Qantas as well as other companies financial statements) and Web Workouts
Answers to Think it Over and Work it Out exercises at the end of chapters.
Appendixes to chapters where appropriate eg Chapter 9 Appendix compares the perpetual and periodic inventory systems

Table of Contents


1. Accounting and the business environment
2. Recording business transactions
3. Measuring business profit: the adjusting process
4. Completing the accounting cycle
5. Retailing operations and the accounting cycle
6. Accounting information systems: special journals, control accounts and subsidiary ledgers
7. Internal control, managing cash and making ethical judgements
8. Accounts and bills receivable
9. Retail inventory
10. Non-current assets: plant assets and intangible assets
11. Current liabilities and payroll
12. The framework of accounting
13. Partnerships
14. Companies: share capital and the statement of financial position
15. Companies: retained profits, share splits and buy-backs, and the statement of financial performance
16. Non-current liabilities
17. Investments and international operations
18. The statement of cash flows
19. Financial statement analysis

For students
- Qantas Financial Report packaged free of charge with the textbook
- Study Guide CD Rom
For lecturers
- Instructors resource CD Rom including solutions manual, PowerPoint slides, Comprehensive Problems for Chapters 1 - 19 of the text, and Team Project exercises
- Computerised Test bank
- Set B problems with solutions
- Companion Website www.prenhall.com/horngren--au
- On line course material in Web CT, Blackboard and Course Compass