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Financial Accounting

Shirley Carlon, Rosina McAlpine, Chrisann Palm, Lorena Mitrione, Ngaire Kirk · ISBN 9780730324881
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Publisher John Wiley & Sons Australia
Author(s) Shirley Carlon / Rosina McAlpine / Chrisann Palm / Lorena Mitrione / Ngaire Kirk / Lily Wong
Subtitle Reporting, Analysis and Decision Making
Edition 5
Published 11th September 2015
Related course codes ACC2250 Accounting 2

Reporting, Analysis and Decision Making

In recent years accounting education has seen numerous changes to the way financial accounting is taught. These changes reflect the demands of an ever-changing business world, opportunities created by new technology and instructional technologies, and an increased understanding of how students learn. The foundation of Financial Accounting is based on a number of unique principles and innovations in accounting education.


The objective of Financial Accounting is to provide students with an understanding of those concepts that are fundamental to the preparation and use of accounting information. Most students will forget procedural details within a short period of time. On the other hand, concepts, if well taught, should be remembered for a lifetime. Concepts are especially important in a world where the details are constantly changing.


Students learn best when they are actively engaged. The overriding pedagogical objective of Financial Accounting is to provide students with continual opportunities for active learning. One of the best tools for active learning is strategically placed questions. Discussions are framed by questions, often beginning with rhetorical questions and ending with review questions, and our analytical devices, called decision-making toolkits, use key questions to demonstrate the purpose of each.

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