Financial accounting : the impact on decision makers. /
Gary A. Porter, Curtis L. Norton.
- 2nd ed.
- Fort Worth, TX : Dryden Press, c1998.
- xviii, 797 + various pagings : col. ill. ; 29 cm.
- The Dryden Press series in accounting .
Includes bibliographical references and indexes.
Contents: The Accounting model: Accounting as a form of communication -- Financial statements and the annual report -- Processing accounting information -- Income measurement and accrual accounting -- Appendix 4 A: Accounting tools: work sheets and reversing entries -- Accounting for assets: Merchandise accounting and internal control -- Appendix 5 A: Accounting tools: Internal control for a merchanising company -- Inventories and cost of goods sold -- Appendix 6 A: Accounting tools: inventory costing methods with the use of a perpetual inventory system -- Cash and receivables -- Operating assets: property, plant and equipment, natural resources and intangibles -- Accounting for liabilities and owners equity: Current liabilities, contingent liabilities and the time value of money -- Appendix 9 A: Accounting tools: payroll accounting -- Long-term liabilities -- Stockholders' equity -- Appendix 11 A: Unincorporated businesses -- Analysis of retained earnings and stockholders' equity -- Additional topics in financial reporting: Additional reporting issues: Intercompany investments and foreign curency -- The Statement of cash flows -- Appendix 14 A: A Work-sheet approach to the statement of cash flows -- Financial statement analysis.