A benchmark Accounting text over the past 30 years, Hoggett's Accounting has been refreshed in this twelfth edition. A must-have for students who want to succeed in their unit and leave with a rich foundation of technical knowledge for their future study and accounting career, the text focuses on accounting from the perspective of a financial statement preparer.
With two versions being published, Hoggett's Financial Accounting can be used for either the typical one-semester course, or Hoggett's Accounting, with 6 additional introductory management accounting chapters, can extend to two-semesters.
The eBook edition of Accounting, 12th Edition features a range of instructional media content designed to provide students with an interactive and engaging learning experience. This unique resource can also form the basis of a blended learning solution for lecturers.
Preface xiv 1. Decision making and the role of accounting 1 2. Financial statements for decision making 59 3. Recording transactions 93 4. Adjusting the accounts and preparing financial statements 147 5. Completing the accounting cycle — closing and reversing entries 197 6. Accounting for retailing 245 7. Accounting systems 289 8. Partnerships: formation, operation and reporting 341 9. Companies: formation and operations 371 10. Regulation and the Conceptual Framework 413 11. Cash management and control 441 12. Receivables 481 13. Inventories 509 14. Non‐current assets: acquisition and depreciation 549 15. Non-current assets: revaluation, disposal and other aspects 577 16. Liabilities 609 17. Presentation of financial statements 645 18. Statement of cash flows 677 19. Analysis and interpretation of financial statements 743 20. Accounting for manufacturing 793 21. Cost accounting systems 827 22. Cost–volume–profit analysis for decision making 859 23. Budgeting for planning and control 887 24. Performance evaluation for managers 941 25. Differential analysis, profitability analysis and capital budgeting 979 Appendix 1007 Index 1063
