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Principles of Accounting, 2nd Edition

by: Keryn Chalmers, Lorena Mitrione, Susana Yuen, Michelle Fyfe, Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel

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On-line Price: TBAPaperbackpackage, 1128

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Publisher: John Wiley & Sons,31.08.09

Category: ACCOUNTING Level:

ISBN: 0470819243
ISBN13: 9780470819241

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In its US edition, 'Principles of Accounting' has been a market leading introductory accounting textbook for over 20 years. The Australasian adaptation of this highly regarded textbook accentuates its relevance to both students and academics alike with its constructive pedagogical structure, application of accounting to a wider business environment, and clear, easy-to-understand writing style.

As accounting is the international language of business, with many students expecting their qualifications to open career opportunities internationally, 'Principles of Accounting 2nd edition' aligns to the conceptual framework and financial reporting requirements under IFRS, as well as presenting real company financial information from the Australasian region. Throughout all chapters, accounting processes and systems are applied and illustrated with either real businesses or constructive hypothetical examples.

A unique feature of the textbook is that it can be used in either a one semester or two semester introductory accounting subject. Students who study with this textbook will be equipped with knowledge and skills required for their further accounting studies and eventual career as an accounting professional.

New to this Edition


  * Updated content in accordance with IFRS's and changes in the Framework

  * Updated Scene Setters and Accounting in Action vignettes featuring real-world business examples to illustrate the application of chapter content

  * Discussion of topical accounting issues such as corporate social responsibility

  * Integration of up-to-date real company financial information to illustrate or reiterate key accounting processes and/or chapter content

  * Workbook Examples are contained in the Before You Go On feature requiring students to complete the example by completing an accounting pro forma like a general journal and trial balance

  * Updated end-of-chapter activities and case studies


  * Chapter Scene Setter presents an overview of the chapter and will help the student understand the context of the accounting information presented. In many chapters, the Scene Setter is based upon financial information for a real company with a discussion integrated in the chapter

  * Helpful Hint comments in the minor column

  * Before You Go On sections follow each key topic

  * Review it questions prompt the students to review the key point that has been studied.

This feature is designed so that students can recognise if they need to read the section again

  * Action Plans - Problem-solving strategies accompany the Before You Go On and Do It exercises and Demonstration Problems in each chapter

  * Accounting in Action Boxes - These applied boxes give students glimpses into the real world of business-including Ethics Insights, International Insights, e-Business Insights, and Business Insights

  * Marginal Check Figures - These self-checks appear alongside the A and B Problems and provide a key checking number (e.g. Trial Balance total) through the problem to help students know they're on the right track

  * A Comprehensive Problem - Selected chapters (Chs. 4, 7, 10, 12, 16, 17, and 27) feature a problem that pulls together topics students have learned over several chapters

  * Broadening Your Perspective - a series of case studies

that focus on financial analysis, interpretation, ethics and research will apply the concepts presented in the chapter.

About the Australasian Authors

Associate Professor Keryn Chalmers, BCom, Grad Dipl, PhD joined Monash University, Department of Accounting and Finance, in 2003. For fifteen years prior to this she was with the School of Accounting and Finance at Victoria University. Her teaching responsibilities at the undergraduate and post graduate levels have primarily been in financial accounting and financial analysis. Keryn is an active researcher in the financial accounting and financial reporting area, specifically in relation to accounting policy and disclosure choices of management.

Lorena Mitrione is the CPA Program Manager at CPA Australia responsible for the development and maintenance of CPA Program materials. In this role Lorena has developed a sound sense of the requirements for accounting learning materials whilst maintaining an up-to-date knowledge of accounting standards, accounting research, technical accounting matters and business practices. Her research interests are in accounting education and enhancing knowledge attributes for professionals and university students.

Susana Yuen PhD, MSc, MBA, CPA(Aus), FCCA and ACIS, is Associate Professor in the School of Accounting and Finance, The Hong Kong Polytechnic University, Hong Kong. She was lecturer in the School of Accountancy at the Queensland University of Technology for eight years before she returned to Hon Kong. Her teaching areas are cost and management accounting with research interests in cultural and behavioural issues in accounting, performance measurement, and the impact of management accounting on the organisational life cycle and strategic management of the business.

Michelle Fyfe is a lecturer in the Department of Accounting and Finance at Monash University. Prior to this she worked for chartered firms and industry within Australia and the UK. Michelle also ran a consultancy business for two years helping small businesses develop accounting systems and deal with current taxation regulations