Financial accounting : the impact on decision makers /
Gary A. Porter and Curtis L. Norton
- alternate 2nd ed.
- New York: Harcourt Brace, 1999.
- xxviii, 593 p.: ill.; 29cm.
Includes index.
Contents: The Accounting model: Accounting as a form of communication -- Financial statements and the annual report -- Processing accounting information -- Income measurement and accrual accounting -- Accounting for assets: Merchandise accounting and internal control -- Inventories and cost of goods sold -- Cash investments and receivables -- Operating assets: property, plan and equipments, natural resources and intangibles -- Accounting for liabilities, contingent liabilities and the time value of money -- Long-term liabilities -- Accounting tools: other liabilities -- Stockholders' equity -- Additional topics in financial reporting: The Statement of cash flows -- Financial statement analysis -- Appendix -- Glossary.