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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>
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  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Fort Worth</placeTerm>
    </place>
    <publisher>Harcourt college</publisher>
    <dateIssued>2001</dateIssued>
    <edition>3rd ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxxvii, (various paging). ill.; 28cm.</extent>
  </physicalDescription>
  <tableOfContents>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 -- </tableOfContents>
  <note type="statement of responsibility">Gary A. Porter and Curtis L. Norton</note>
  <note>Includes index</note>
  <subject>
    <topic>Accounting -- Textbooks</topic>
  </subject>
  <classification authority="lcc">HF5635.P83(3e)</classification>
  <identifier type="isbn">0030319684</identifier>
  <identifier type="isbn">9780030319686</identifier>
  <identifier type="lccn">00100122</identifier>
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    <recordCreationDate encoding="marc">120606</recordCreationDate>
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