About the Author
Dr. Gary A. Porter earned his M.B.A. and Ph.D. degrees from the University of Colorado. Throughout his career, Dr. Porter has taught at several universities, including San Diego State; Loyola University Chicago; and the University of Montana. He has also served as a department chair. He is currently Distinguished Lecturer at Drake University. Widely published and the recipient of numerous teaching awards, Dr. Porter has conducted workshops on introductory accounting education and corporate financial reporting, has worked as a staff accountant with Deloitte & Touche, and has actively served the Illinois CPA Society, American Accounting Association, and Financial Executives International.
Dr. Curtis L. Norton received his Ph.D. from Arizona State University and an M.B.A. from the University of South Dakota. He is currently Clinical Professor of Accounting at Arizona State University. As Professor of Accounting at Northern Illinois University for more than 30 years, Dr. Norton earned the University Excellence Teaching Award and has published in The Accounting Review, The Journal of Accounting Education, CPA Journal, and many other professional journals. A member of the American Accounting Association and Financial Executives International, he also consults and conducts training for private and governmental authorities, banks, and utilities.
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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