"This fifth edition outlines the new structure of reporting standards and reporting entities"."Principles of Accounting introduces students to the general principles and concepts of accounting, including budgeting and analysis and interpretation of financial reports. It has been written for first-year accountancy students studying for the New Zealand Diploma in Business and closely follows the prescription for 400 Accounting Principles. It also meets the introductory accounting requirements for the New Zealand Institute of Management Diploma in Management and Advanced Diploma in Management, and the Australasian Institute of Banking and Finance Diploma"--Back cover.
Smart, M., Awan, N., & Baxter, R. (2013). Principles of accounting (5th ed.). North Shore, New Zealand: Pearson.