- A balance between the user and preparer perspectives
- Global nature of today's business world is emphasised via the International
Notes
- Chapter-Opening Previews contain charts that visually represent the
chapter's outline. Each of these chapter "road maps" establishes
the chapter's key concepts and their relationship to one another.
- Chapter-Opening Vignettes are brief stories that show students how
key topics of the chapter relate to the real world of business and accounting.
The majority of vignettes end with the Internet address of the company
cited in the story, encouraging students to further explore the featured
business. Throughout the chapter the authors refer back to opening vignettes,
putting ideas back into familiar context for the student.
- Business Insight boxes relate the chapter's content to actual
accounting situations in real business. Three different icons identify
three different points of view: Management Insights, Investor Insights
and International Insights
- Before You Go On, Review It, Do It questions serve as learning
checks at the end of major text sections. Do It exercises ask students
to put their knowledge to work in some form of financial statements
preparation. Worked solutions show how problems should be solved.
- Using the Decision Toolkit exercise challenges students to
use financial information from a financial statement to make a financial
decision. This feature appears after the last Before You Go On
section in each chapter.
- Strong emphasis on accounting as a business decision tool and processes
- Strong emphasis on the Australian conceptual framework and its application
- To enhance conceptual understanding of the impact of transactions,
accounting equation analyses appear in the margins next to each journal
entry
- Features 4 colour presentation, and the pedagogical features are supported
with graphics and photographs
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