Financial accounting: the impact on decision makers. /
Gary A. Porter and Curtis L. Norton
- 3rd ed.
- Fort Worth: Harcourt college, 2001.
- xxxvii, (various paging). ill.; 28cm.
Includes index
Contents: 1. The Accounting model: Accounting as a form of communication -- Financial statements and the annual report -- Processing accounting information -- Income measurement and accrual accounting -- Accounting tools: work sheets -- 2. Accounting for assets: Merchandise accounting and internal control -- Accounting tools: internal control for a merchandising company -- Inventories and cost of goods sold -- Accounting tools: inventory costing methods with the use of a perpetual inventory system -- Cash, investments, and receivables -- Operating assets: property, plant, and equipment, natural resources, and intangibles -- 3. Accounting for liabilities and owners' equity: Current liabilities, contingent liabilities, and the time value of money -- Accounting tools: payroll accounting -- Long-term liabilities -- Accounting tools: other liabilities -- Stockholders' equity -- 4. Additional topics in financial reporting: The Statement of cash flows -- Accounting tools: a work-sheet approach to the statement of cash flows -- Financial statement analysis --