Contemporary Accounting,
10th Edition

Part 1 Financial accounting
Ch 1 Introduction to accounting
Ch 2 Business structures and financial reporting
Ch 3 Sustainability reporting, ethics and corporate governance
Ch 4 Different measurement methods
Ch 5 Presentation of financial position and the worksheet
Ch 6 Presentation of financial performance and the worksheet
Ch 7 Presentation of cash flows
Ch 8 Accounting for selected assets
Ch 9 Accounting for selected liabilities and sources of financing
Ch 10 Analysis of financial statements
Ch 11 From the worksheet to debits and credits

Part 2 Strategic management accounting
Ch 12 Introduction to strategic management accounting
Ch 13 Performance measurement and evaluation frameworks
Ch 14 Costs and cost behaviour
Ch 15 Budgeting and performance reporting
Ch 16 Cost-volume-profit analysis
Ch 17 Accounting for decision making: with and without resource constraints
Ch 18 Capital investment decisions

Appendix 1 Woolworths Annual Report 2018

• Phil Hancock

  Phil is Professor of Accounting and the Associate Dean of Education at the UWA Business School. He joined the Business School in January 2002 from Murdoch University where he was Associate Professor of Accounting. Phil has extensive experience in the regulation of corporate financial reporting, international accounting and management in both the educational and private sectors.  Philip completed a BCom with Honours and a Master of Commerce by thesis at the University of W.A. He is a Fellow of CPA Australia, Chartered Accountants Australia and New Zealand and the Accounting and Finance Association of Australia and New Zealand (AFAANZ). He is an active member of the profession, makes presentations to members of both bodies and in 2016 is the President of the CPA Divisional Council in Western Australia. Phil is also a member of the ASIC Accounting Liaison Group in WA. Phil has published more than 40 articles in leading accounting journals and a number of chapters in books and has presented papers at national and international conferences. He is also the co-author of one of the biggest selling introductory accounting text books in Australia.  Phil provides consulting and training to a wide range of organizations in the private and public sectors where he draws on his expertise in financial reporting and analysis, corporate governance and the use of the balanced scorecard. He has taught courses at both the undergraduate and postgraduate levels. In 2003, he was awarded a UWA Excellence in Teaching Award for Postgraduate Coursework. In 2006 Phil received a national Carrick Institute citation for Outstanding Contributions to Student Learning and in 2012 was recognised by AFAANZ for his outstanding contribution to accounting education in Australia. Phil has held senior positions at UWA, ECU, and Murdoch Universities. He was also a Director and Chairman of the University Credit Union for 10 years.

• Peter Robinson

  Before rejoining UWA, Peter was Curtin Business School’s unit coordinator of the core financial and managerial accounting unit for the MBA degree. He has taught across the undergraduate and post graduate accounting curriculum at UWA, Murdoch University, Edith Cowan University and the University of Notre, University of South Africa, University of New South Wales and the University of Texas at Austin. Peter won the UWA Excellence in Teaching Award (2006), a Special Commendation (AFAANZ 2006 Lecturer of the Year Award), the School of Accounting eVALUate teaching award (Curtin) and received multiple nominations for teaching excellence whilst at UWA. He has written over 12 strategic management accounting case studies on Australian and international companies from Apple to NAB and Gull Petroleum. His research fields include corporate financial reporting and regulation; strategic management accounting; performance measurement and evaluation; and innovations in accounting education. Peter has an extensive consulting history with firms, organisations and agencies in the for-profit, not-for-profit and public sectors and in developing and delivering executive development programs on strategic financial management and performance measurement and evaluation for senior and middle level managers in all three sectors. Peter authored two recent modules in the CPA program unit CPA 104 Strategic Management Accounting. He also co-authored the workshop course that is offered to candidates enrolled in CPA 104.

• Mike Bazley

  Mike Bazley (1931 – 2013) Mike Bazley was the inspiration behind the first edition of this book which now enters its 9th edition. The success of this text is a tribute to Mike’s perseverance as many publishers he initially approached were not particularly interested in his idea of adapting the UK text Accounting in Business Context. However, Thomas Nelson, now Cengage, finally agreed and in 1991 the first edition was published. Sadly Mike Bazley passed away in February 2013. Mike was an excellent teacher and highly regarded by the students he taught, an outstanding work colleague, a valued friend and a true gentleman to all that he met. He is deeply missed by his family and many friends and former colleagues. Mike Bazley was born in the United Kingdom where, having undertaken national service, he joined a medium-sized company and worked his way to joint managing director. In 1969, Mike migrated to Australia and began his period of employment at The University of Western Australia which eventually led him to taking up a lectureship in 1977 in UWA’s then Department of Accounting and Finance. He subsequently took up a position with Murdoch University where he was Dean of Studies and Chair of the School of Commerce and Senior Lecturer. In addition to his academic work, he also consulted for the Western Australian state government, conducted public seminars and contributed to various academic and professional publications. Mike was a Fellow of CPA Australia. Having retired in 1995, Mike still continued to take great interest in the development of this text. We dedicate the 9th edition of this text to Mike in recognition of his prior contributions over the past 20 plus years and the very substantial and positive influence that he had on its development.

• Updated for added first-year appeal including a redesign of the pedagogical features. NEW Practitioner Perspectives at the beginning of parts 1 and 2 provide students with valuable insight into why what they are learning is so valuable and the kind of careers they might follow. An integrated framework-oriented approach relays the interconnectedness between the financial accounting chapters and the management accounting chapters

• Incorporates the Revised Conceptual Framework issued by the IASB in 2018 and new accounting standards so your teaching is up to date

• At the end of each chapter a new 'Take it Further' activity has been introduced, challenging students to apply critical analysis to highly relevant accounting issues and problems

• At the end of each chapter a new 'Take it Further' activity has been introduced, challenging students to apply critical analysis to highly relevant accounting issues and problems

• Each chapter includes 'Key Concept' boxes to provide concise definitions of key accounting concepts, and 'Stop and Think' questions throughout the reading

• 'Worked Example' boxes within the chapter readings provide step-by-step examples of how to approach important concepts

• At the end of each chapter you will find a summary to review key chapter topics, review questions, problems for discussion and analysis, and an ethics case study

• Provides an excellent overview of the accounting function in business for non-accounting majors, and the approach taken to financial accounting provides a solid foundation on which accounting majors can better understand the bookkeeping function

• Appendix 1 provides an extract from the Annual Report of Woolworths Limited for the year ending 30 June 2018. Reference is made to the Woolworths financial report throughout the financial accounting section of the 10th edition, enabling readers to acquire an appreciation of the financial report of a real company

• Appendix 1 provides an extract from the Annual Report of Woolworths Limited for the year ending 30 June 2018. Reference is made to the Woolworths financial report throughout the financial accounting section of the 10th edition, enabling readers to acquire an appreciation of the financial report of a real company

Cengage provides a range of supplements that are updated in coordination with the main title selection. For more information about these supplements, contact your Learning Consultant.

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