Chapter 1: Small Business Ownership
Chapter 2: Sources of Finance
Chapter 3: Financial Accounting Principles
Chapter 4: The Balance Sheet
Chapter 5: Double Entry Recording for Asset, Liability and Equity Accounts
Chapter 6: The Income Statement and Trial Balance
Chapter 7: The General Journal for Asset, Liability, Equity, Income and Expense Accounts
Chapter 8: The GST and Business Transactions
Chapter 9: Internal Control
Chapter 10: Government and Community
Chapter 11: Provisions
Chapter 12: Recognition and Classification
Chapter 13: Basic Balance Day Adjustments
Chapter 14: Balance Day Adjustment Entries
Chapter 15: Final Financial Reports
Chapter 16: Analysis of Liquidity and Leverage
Chapter 17: Analysis of Profitability
Chapter 18: Government, The Community, and Financial Institutions
Dr Liz Criddle – BComm, GradDipEd, MEd (Hons), PhD, has taught Accounting & Finance and Business & Enterprise subjects in Perth secondary schools for a number of years. Her involvement in this area includes a secondment to SCSA as Moderation Officer, a role as School Based Moderation Officer for Business subjects, member of various Syllabus Committees or Assessment and Moderation Panels, and positions as Chief Examiner or Chief Marker for different Business subjects. She chaired the Business Management and Enterprise course Reference Group and trialled the Accounting and Finance course. Liz has conducted numerous professional development sessions on business and financial literacy and been a judge for the Value Adding Quest and Plan Your Own Enterprise. Liz is a former President of Business Educators WA (Inc), member of the WA Institute of Educational Research and Australian Curriculum Studies Association, and former associate member of the Institute of Chartered Accountants Australia and CPA Australia.
A range of theory and practical questions are included to assist students in clarifying the various concepts covered.
Within each chapter there are sets of Review Questions, which occur where they will provide a useful review of the content covered thus far.