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The fourth edition of Financial Accounting: The Impact on Decision Makers, An Alternative to Debits and Credits, 4e continues to focus on the user/decision maker perspective. Transactions, which as presented in a spreadsheet (accounting equation) format, are used to help students understand the impact on financial information. The authors use the financial statements from Winnebago Industries and Monaco Coach throughout the chapter and end of chapter material. Porter/Norton is unique in its use of these competing companies for comparative financial analysis and in end of chapter cases.
PART I. THE ACCOUNTING MODEL. Introduction. Getting Started in Business. 1. Accounting as a Form of Communication. 2. Financial Statements and the Annual Report. 3. Processing Accounting Information. 4. Income Measurement and Accrual Accounting. Appendix. Accounting Tools: Worksheets. PART II. ACCOUNTING FOR ASSETS. 5. Cash and Internal Control. 6. Investments and Receivables. 7. Inventories and Cost of Goods Sold. Appendix: Accounting Tools: Inventory Costing Methods with the Use of a Perpetual Inventory System. 5A: Accounting Tools: Internal Control for a Merchandising Company. 8. Operating Assets: Property, Plant, and Equipment, Natural Resources, and Intangibles. PART III. ACCOUNTING OF LIABILITIES AND OWNERS' EQUITY. 9. Current Liabilities, Contingencies, and the Time Value of Money. APPENDIX A. Accounting Tools: Payroll Accounting. APPENDIX B. Accounting Tools: Using Excel for Problems Involving Interest Calculations. 10. Long-Term Liabilities. APPENDIX. Accounting Tools: Other Liabilities. 11. Stockholders' Equity. APPENDIX. Accounting Tools: Unincorporated Businesses. PART IV ADDITIONAL TOPICS IN FINANCIAL REPORTING. 12. The Statement of Cash Flows. APPENDIX. Accounting Tools: A Work-Sheet Approach to the Statement of Cash Flows. 13. Financial Statement Analysis. APPENDIX. Accounting Tools: Reporting and Analyzing Other Income Statement Items.