An Introduction to Accounting: Accountability in Organisations and Society

Craig Deegan is Professor of Accounting within the College of Business and Economics at University of Tasmania. His research interests are in the area of social and environmental accountability and accounting, financial accounting, and financial accounting theory, and he is one of the most highly cited accounting researchers internationally. Craig is also the author of three leading textbooks, namely Financial Accounting (McGraw Hill, 9th edition 2020), An Introduction to Accounting: Accountability in Organisations and Society (Cengage, 1st edition, 2019), and Financial Accounting Theory (McGraw Hill, 4th edition 2011). He has also been the senior supervisor of over 20 PhD completions.

Module 1 Organisations, responsibilities, accountability and accounting
1. What is accounting?
2. Organisations and their reporting boundaries
Module 2 Accounting and its role in managerial decision making
3. An introduction to management accounting
4. Budgeting as a means of organisational planning and control
5. Performance measurement and evaluation – further considerations
Module 3 Accountability for social and environmental performance
6. The external reporting of social and environmental performance information
Module 4 Accountability for financial performance
7. An introduction to financial accounting
8. Recording transactions in journals and ledgers – more detail on the financial accounting process
9. The balance sheet
10. The income statement and the statement of changes in equity
11. The statement of cash flows, and cash controls
Module 5 Tools for reviewing an organisation's publicly available reports
12. The analysis of organisations’ external reports