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Accounting has long been the benchmark by which all other introductory accounting textbooks are measured. It is well known as a comprehensive, authoritative and reliable textbook that has supported students studying introductory accounting for over 20 years. The clarity of explanation and thorough illustration of the accounting process supports learning and prepares students for future study in commerce, and beyond into professional practice. The new edition is ideally suited to accounting and non-accounting majors alike, illustrating accounting procedures and applying accounting information to business and business decision making. Accordingly, changes required under accounting standards and the regulatory environment as a consequence of International Accounting Standards Board (IASB) initiatives and the Conceptual Framework in Financial Reporting have been thoroughly updated in line with recent changes to AIFRS and the Framework. The four-colour design provides students with a more reader-friendly text, enhancing their understanding of concepts and ensuring learning outcomes are achieved. The text builds on the thorough and reliable explanation of the accounting process through the addition of new 'Link to business' chapter vignettes that apply the principles to practice. Previous editions were renowned for the number of exercises and problems, and the new edition builds upon this superior teaching feature. The end-of-chapter activities encourages the development of skills in decision-making, critical thinking, ethical thinking, analysis and communication, building student confidence for success in their course.
