TY - BOOK AU - Smart,Murray J. AU - Awan,Nazir AU - Baxter,Richard TI - Principles of accounting / SN - 9781442536395 U1 - 657 22 PY - 2010/// CY - North Shore, N.Z. : PB - Pearson, KW - Accounting KW - Textbooks KW - Problems, exercises, etc KW - New Zealand N1 - Previous ed.: 2008; Includes index; 1; Introduction --; 2; The business environment --; 3; The New Zealand Framework for the Preparation and Presentation of Financial Statements --; 4; The accounting process --; 5; The balance sheet (Statement of financial position) --; 6; Income statement and statement of changes in equity --; 7; The cash flow statement --; 8; Non-cash impacts on financial statements --; 9; Business planning and budgeting --; 10; Analysis and interpretation of financial statements ER -