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Copyrighted Material index a2 Milk Company (a2C) 92 accounting software packages 324–5 AASB 14, 41–2 data security 409 AASB 5 Non-current Assets Held for Sale and Discounted accounting standards 807–8 Operations 603, 608 new revenue recognition 158–9, 820 AASB 101 Presentation of Financial Statements 26, 27, for public sector 807 537, 603 setting 41 revisions to 609, 648 accounting transactions AASB 102 Inventories 279, 284, 286, 504 analysing 95–100 AASB 107 Statement of Cash Flows 645, 648 bank borrowings 96 AASB 108 Accounting Policies, Changes in Accounting case study 861–3 Estimates and Errors 603, 607, 811 cash in advance from customers 97 AASB 116 Property, Plant and Equipment 477, 484, cash payments 98, 99 493, 795 cash payments for employees 100 AASB 117 Leases 482, 483, 550, 555 cash purchases 97 AASB 118 Revenue 157, 820 chart of accounts 110 AASB 119 Employee Benefits 607 dividends payments 99 AASB 123 Borrowing Costs 481 identifying processes 95 AASB 133 Earnings per Share 741 issuing shares for cash 96 AASB 136 Impairments of Assets 492 purchases on credit 99 AASB 137 Provisions, Contingent Liabilities and recording in general ledgers 111 Contingent Assets 430, 536, 816 recording in journal form 108–9 AASB 138 Intangible Assets 498, 499, 501, 607 services rendered for cash 98 AASB 141 Agriculture 503, 504 summary of 100 AASB 1053 Application of Tiers of Australian Accounting accounts 101 Standards 42, 807 accounts payable 99 AASB CF 2013-1 Amendments to the Australian accounts payable subsidiary ledgers 344 Conceptual Framework 802 accounts receivable 19, 98, 428 ACCC 16, 804 accounts receivable control See accounts receivable accelerated depreciation methods 488 accounts receivable subsidiary ledgers 344 accountability objectives 802 accrual-based accounting 814 accountants, diversity of roles and career paths 7–8 case study 861–3 accounting 6 versus cash-based 155–6 accountability objectives 802 accruals 556 cost principles 795 accruals adjusting entries 162, 169–73 decision-usefulness objectives 802, 808 accrued expenses 171–3, 175 entity concepts 44, 794 accrued interest 171–2 full disclosure principles 795 accrued revenues 170–1, 175 going concern principle 794–5 accrued salaries 172–3 monetary principles 793 accrued expenses 162 accounting concepts 44 adjusting entries 171–3, 175 accounting controls 329 accrued revenues 162 accounting cycle, steps in 182–3 adjusting entries 170–1, 175 accounting equations 818 accumulated depreciation 484 accounting information, transforming accounting acid tests 732 data into 337–43 COPYRIGHTEDactive MATERIALmarkets 499 accounting information systems 94, 326–8 See also additions and improvements 491–2 computerised accounting information systems adjusted trial balances compared with trial balances 178 case study 867–9 adjusting entries 161–77 See also accruals adjusting development considerations for 327–8 entries; prepayments adjusting entries internal control systems 328–36 case study 861–3 principles of 327 general journals 175 accounting period concepts 44, 154, 794 recording in general ledgers 176–7 adjusting entries 161–77 types of 162, 175 relationship between revenues, expenses and 822 using worksheets 187–8 relationship with revenues, expense recognition administrative controls 329 and 160 administrative expenses 233 reversing entries 173 ageing the accounts receivable methods 433 accounting principles 44–5 agricultural activities 503 accounting processes 6–7 agricultural assets 503–4 case study 860–78 agricultural produce 504 Index 931 BMIndex 931 6 April 2015 10:17 AM Air New Zealand Australian Securities and Investments Commission aircraft renewal programs 483 (ASIC) 16, 17, 40–1, 804, 831 average age analysis 507 efficacy of 592 innovative use of non-current assets 477 review focus 159 airline industries Australian Securities Exchange (ASX) 11, 12, 34, aircraft renewal programs 483 42, 593 average age analysis 507 Australian Securities Exchange (ASX) Corporate generating profit from non-current assets 477 Governance Council 42 takeovers 592 Corporate Governance Principles and allotment of shares 597 Recommendations (2nd edition) 330 allowance for doubtful debts 430–1, 432, 656–7 Corporate Governance Principles and allowance methods Recommendations (3rd edition) 330 bad debts 664 Principles of Good Corporate Governance and Best uncollectable accounts 430–5 Practice Recommendations 34, 330 amortised cost method using the effective Australian Taxation Office (ATO) 7, 17, 240, 804, 831 interest rate 546 average age analysis 507–8 amortising, natural resources 505–6 average collection period 441–2, 734 Anchor 404 case study 870 annual impairment tests 501 average cost method annual reports 32–3 case study 867–9 Ansett 477 perpetual inventory systems 292 Apple Inc. average cost methods 279, 283–4 See also moving cash flow management 642 weighted average methods percentage of intangibles to total assets 498 average days in inventory 735 product life cycles 286 average useful life analysis 506–7 research and development costs 502 application money 597 bad debts expense 429–30, 434 apps for fast food industry 3 bad debts write-offs 664 Arrium Limited 619 calculating 656–7 ASIC See Australian Securities and Investments case study 870 Commission (ASIC) GST and 435 asset registers 497 balance sheets See statement of financial position asset turnovers 508–9, 739 Ballina Fishermen’s Co-operative Ltd 12 assets 21 bank borrowing transactions 96, 113 debit and credit procedures 103 bank errors 413, 419 defining 814–16 bank reconciliation case study 869–70 effect of inventory errors on 296–7 bank reconciliation internal controls 412–19 normal balances 103 electronic banking 420 proposed changes to definition and recognition 818 previous month’s 417 recognition criteria 815–16 reconciliation procedures 414–19 associations 12 bank reconciliation statements 419 Attaché 352 bank statements 413, 416 Auditing and Assurance Standards Board (AUASB) 41 banks and borrowing restrictions 562 auditors 36 barcodes 223 internal 330, 334 basic accounting equations 24, 95–6, 106 auditor’s reports 36–8 Bega 404 audits 7 Berkshire Hathaway 598 AUSkey 17 Bermagui Pre School Co-operative Society Limited 12 Australian Accounting Research Foundation (AARF) bias in information 810 798 Billabong International Ltd 648 Australian Accounting Standards Board (AASB) 14, biological assets 503, 504 41–2 Bloomberg World Index 828 Australian Bureau of Statistics 50 Bluetooth technology 94 Australian business numbers (ABNs) 595 bonds 542, 543 Australian Business Register 17 book value 484 Australian company numbers (ACNs) 595 bookkeeping 7 Australian Competition and Consumer Commission borrowing costs 537, 546 (ACCC) 16, 804 brand names 502 Australian Forest Growers 12 Brunswick 92 Australian Medical Association 12 business activity statements (BAS) 240 932 Index BMIndex 932 6 April 2015 10:17 AM business environments and decision making 4–6 cash receipts journals 361–4 business organisations bank reconciliations 417 case study 860–1 checking ledgers 364, 369 main forms of 9–11, 590 journalising and posting 363 other forms of 11–13 posting procedures 364 sustainability and environmental tracking 20 cash return on sales ratios 676–7, 740–1 business transactions and cash 406–8 cash-based accounting versus accrual-based 155–6 cash-generating units 492 call on capital 597 Catchafire 8 Canada and GST 239 Centro Group 592 capital expenditure ratios 673–4 Certified Practising Accountants (CPAs) 43 capitalising interest 480 changes in accounting estimates 606 Carbon Disclosure Leadership Index (CDLI) 828 changes in accounting policies 606–7 Carbon Disclosure Project (CDP) 828 chart of accounts 110, 113 Carbon Performance Leadership Index (CPLI) 828 Chartered Accountants Australia and New Zealand 43 CarbonSystems 20 See also Envizi Chartered Accountants (CA program) 43 Cardrona Alpine Resorts 677 cheques 411 carrying amounts 166, 484 See also book value clearing 412 cash dishonoured 413, 417 assessing adequacy 426–7 unpresented 413, 415 bank reconciliation internal controls 412–19 chief executive officers (CEOs) 593 business transactions and 406–8 chief financial officers (CFOs) 7 case study 869–70 claims of creditors and owners 24 effect of major accounting transactions on 407 classification processes 6 inflows 408 classified statement of financial position 26–7 internal control 409–27 Clive Peeters 335 outflows 408 closing entries payments internal control 410–11 journalising 181 petty cash internal control 412 periodic inventory systems 298–9 receipts internal control 409–10 perpetual inventory systems 297–8 cash accounts 418 posting procedures 182 cash budgets 422–5 closing the books 180–2 collection from customers 424 cloud accounting systems 333, 352 See also MYOB materials 424 AccountRight Plus; Xero payments for materials 424 Coca Cola Amatil 268–9 sales 423 cost flow methods 279, 284 selling and administrative expense 424 depreciation expenses 485 cash debt coverage 58, 59, 676, 736 dividend payments 105 cash disbursements journals 367 percentage of intangibles to total assets 498 cash discounts 227 See also settlement discounts percentage of PPE to total assets 478 cash dividend declared accounts 600 receivables turnover and average collection cash dividends 599–600 period 442 cash equivalents 426 Coca-Cola Bottles (Perth) Pty Ltd 268 cash flow management of small businesses 421 Coles 44 cash flow statement See statement of cash flows cost flow methods 284 cash flows 642 Colorado Group Ltd 11 See also Fusion Retail Brands cash
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