Financial Accounting: The Impact on Decision Makers / Edition 2by Gary A. Porter, Curtis L. Norton, Eugene F. Brigham, Gary A. Porter
Pub. Date: 07/28/1998
Publisher: Harcourt College Publishers
The first edition of Porter/Norton was the most successful new entry into the financial accounting market in twenty years. This third edition holds true to the original vision of teaching the subject from both the preparer and user perspective, but with a revision focused on greater accessibility to the variety of students taught. Two annual reports (Gateway and Ben Jerry¦s) and an annual update program with price stability guarantee highlight the third edition package.
Table of ContentsPart I. The Accounting Model. 1. Accounting as a Form of Communication. 2. Financial Statements and the Annual Report. 3. Processing Accounting Information. 4. Income Measurement and Accrual Accounting. Appendixes 4A: Accounting Tools: Work Sheets. Part II. Accounting for Assets. 5. Merchandise Accounting and Internal Control. Appendix 5A: Accounting Tools: Internal Control for a Merchandising Company. 6. Inventories and Cost of Goods Sold. Appendix 6A: Accounting Tools: Inventory Costing Methods with the Use of a Perpetual Inventory System. 7. Cash, Investments, and Receivables. 8. Operating Assets: Property, Plant, and Equipment, Natural Resources, and Intangibles. Part III. Accounting for Liabilities and Owners¦ Equity. Part III. Accounting of Liabilities and Owners Equity. 9. Current Liabilities, Contingent Liabilities, and the Time Value of Money. Appendix 9A: Accounting Tools: Payroll Accounting. 10. Long-Term Liabilities. Appendix 10A: Accounting Tools: Other Liabilities. 11. Stockholders¦ Equity. Part IV. Additional Topics in Financial Reporting. 12. The Statement of Cash Flows. Appendix 12A: Accounting Tools: A Work-Sheet Approach to the Statement of Cash Flows. 13. Financial Statement Analysis. Appendix: Financial Statements for Ben & Jerry¦s Homemade, Inc. and Gateway, Inc. Index of "From Concept to Practice" Assignments. Glossary. Company Index. Subject Index.
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