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  <titleInfo>
    <title>Financial accounting : the impact on decision makers</title>
  </titleInfo>
  <name type="personal">
    <namePart>Porter, Gary A.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Norton, Curtis L.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>Harcourt Brace</publisher>
    <dateIssued>1999</dateIssued>
    <edition>alternate 2nd ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxviii, 593 p.: ill.; 29cm.</extent>
  </physicalDescription>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">Gary A. Porter and Curtis L. Norton</note>
  <note>Includes index.</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635.P853</classification>
  <identifier type="isbn">0030213371</identifier>
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    <recordCreationDate encoding="marc">120612</recordCreationDate>
    <recordChangeDate encoding="iso8601">20210414114010.0</recordChangeDate>
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