Accounting
6TH EDITION
B U S I N ES S R EP O RT I N G FO R D EC I S I O N M A K I N G
BIRT
CHALMERS
MALONEY
BROOKS
OLIVER
v
,
, Accounting:
Business Reporting
for Decision Making
6TH EDITION
Jacqueline Birt
Keryn Chalmers
Suzanne Maloney
Albie Brooks
Judy Oliver
, Sixth edition published 2017 by
John Wiley & Sons Australia, Ltd
42 McDougall Street, Milton Qld 4064
Typeset in 10/12pt Times LT Std
First edition published 2005
Second edition published 2008
Third edition published 2010
Fourth edition published 2012
Fifth edition published 2014
© John Wiley & Sons, Australia, Ltd 2017
© Jacqueline Birt, Keryn Chalmers, Suzanne Byrne, Albie Brooks, Judy Oliver 2012
© Jacqueline Birt, Keryn Chalmers, Diana Beal, Albie Brooks, Suzanne Byrne,
Judy Oliver 2005, 2008, 2010
The moral rights of the authors have been asserted.
National Library of Australia
Cataloguing-in-Publication entry
Creator: Birt, Jacqueline, author.
Title: Accounting: business reporting for decision making / Jacqueline Birt,
Keryn Chalmers, Suzanne Maloney, Albie Brooks, Judy Oliver.
Edition: Sixth edition.
ISBN: 9780730329886 (ebook)
Subjects: Accounting.
Accounting — Decision making.
Accounting — Textbooks.
Other Creators/
Contributors: Chalmers, Keryn, author.
Maloney, Suzanne, author.
Brooks, Albie, author.
Oliver, Judy, author.
Dewey Number: 657
Reproduction and Communication for educational purposes
The Australian Copyright Act 1968 (the Act) allows a maximum of 10% of the pages
of this work or — where this work is divided into chapters — one chapter, whichever
is the greater, to be reproduced and/or communicated by any educational institution
for its educational purposes provided that the educational institution (or the body that
administers it) has given a remuneration notice to Copyright Agency Limited (CAL).
Reproduction and Communication for other purposes
Except as permitted under the Act (for example, a fair dealing for the purposes of study,
research, criticism or review), no part of this book may be reproduced, stored in a retrieval
system, communicated or transmitted in any form or by any means without prior written
permission. All inquiries should be made to the publisher.
The authors and publisher would like to thank the copyright holders, organisations and
individuals for their permission to reproduce copyright material in this book.
Every effort has been made to trace the ownership of copyright material. Information that will
enable the publisher to rectify any error or omission in subsequent editions will be welcome. In
such cases, please contact the Permissions Section of John Wiley & Sons Australia, Ltd.
Cover: © zabavina / Shutterstock.com.
Typeset in India by Aptara
10 9 8 7 6 5 4 3 2 1
6TH EDITION
B U S I N ES S R EP O RT I N G FO R D EC I S I O N M A K I N G
BIRT
CHALMERS
MALONEY
BROOKS
OLIVER
v
,
, Accounting:
Business Reporting
for Decision Making
6TH EDITION
Jacqueline Birt
Keryn Chalmers
Suzanne Maloney
Albie Brooks
Judy Oliver
, Sixth edition published 2017 by
John Wiley & Sons Australia, Ltd
42 McDougall Street, Milton Qld 4064
Typeset in 10/12pt Times LT Std
First edition published 2005
Second edition published 2008
Third edition published 2010
Fourth edition published 2012
Fifth edition published 2014
© John Wiley & Sons, Australia, Ltd 2017
© Jacqueline Birt, Keryn Chalmers, Suzanne Byrne, Albie Brooks, Judy Oliver 2012
© Jacqueline Birt, Keryn Chalmers, Diana Beal, Albie Brooks, Suzanne Byrne,
Judy Oliver 2005, 2008, 2010
The moral rights of the authors have been asserted.
National Library of Australia
Cataloguing-in-Publication entry
Creator: Birt, Jacqueline, author.
Title: Accounting: business reporting for decision making / Jacqueline Birt,
Keryn Chalmers, Suzanne Maloney, Albie Brooks, Judy Oliver.
Edition: Sixth edition.
ISBN: 9780730329886 (ebook)
Subjects: Accounting.
Accounting — Decision making.
Accounting — Textbooks.
Other Creators/
Contributors: Chalmers, Keryn, author.
Maloney, Suzanne, author.
Brooks, Albie, author.
Oliver, Judy, author.
Dewey Number: 657
Reproduction and Communication for educational purposes
The Australian Copyright Act 1968 (the Act) allows a maximum of 10% of the pages
of this work or — where this work is divided into chapters — one chapter, whichever
is the greater, to be reproduced and/or communicated by any educational institution
for its educational purposes provided that the educational institution (or the body that
administers it) has given a remuneration notice to Copyright Agency Limited (CAL).
Reproduction and Communication for other purposes
Except as permitted under the Act (for example, a fair dealing for the purposes of study,
research, criticism or review), no part of this book may be reproduced, stored in a retrieval
system, communicated or transmitted in any form or by any means without prior written
permission. All inquiries should be made to the publisher.
The authors and publisher would like to thank the copyright holders, organisations and
individuals for their permission to reproduce copyright material in this book.
Every effort has been made to trace the ownership of copyright material. Information that will
enable the publisher to rectify any error or omission in subsequent editions will be welcome. In
such cases, please contact the Permissions Section of John Wiley & Sons Australia, Ltd.
Cover: © zabavina / Shutterstock.com.
Typeset in India by Aptara
10 9 8 7 6 5 4 3 2 1
