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  <titleInfo>
    <title>Financial accounting : the impact on decision makers</title>
  </titleInfo>
  <name type="personal">
    <namePart>Porter, Gary A.</namePart>
    <namePart type="date">1950-</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Norton, Curtis L.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">txu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Fort Worth, TX</placeTerm>
    </place>
    <publisher>Dryden Press</publisher>
    <dateIssued>c1998</dateIssued>
    <dateIssued encoding="marc">1998</dateIssued>
    <edition>2nd ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xviii, 797 + various pagings : col. ill. ; 29 cm.</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 -- 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.</tableOfContents>
  <note type="statement of responsibility">Gary A. Porter, Curtis L. Norton.</note>
  <note>Includes bibliographical references and indexes.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635.P853  </classification>
  <classification authority="ddc" edition="21">657</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>The Dryden Press series in accounting</title>
    </titleInfo>
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  <identifier type="isbn">0030204836</identifier>
  <identifier type="lccn">97065089</identifier>
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    <recordCreationDate encoding="marc">980213</recordCreationDate>
    <recordChangeDate encoding="iso8601">20210414114027.0</recordChangeDate>
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