Accounting : business reporting for decision making / Jacqueline Birt, Keryn Chalmers, Suzanne Maloney, Albie Brooks, Judy Oliver, David Bond.

Includes index.

Introduction to accounting and business decision making -- Accounting in society -- Business structures -- Business transactions -- Statement of financial position -- Statement of profit or loss and statement of changes in equity --Statement of cash flows -- Analysis and interpretation of financial statements -- Budgeting -- Cost-volume-profit analysis -- Costing and pricing in an entity -- Capital investment -- Financing the business -- Performance measurement.

While this new edition covers both preparer and user issues of business reporting, it predominantly explores and reinforces the principles of financial and management accounting from a user perspective. Accounting is presented as a decision-making tool or business rather than a record-keeping function.