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Financial accounting : the impact on decision makers

Author: Gary A Porter; Curtis L Norton
Publisher: Fort Worth, TX : Harcourt College Publishers, ©2002.
Series: Harcourt series in accounting.
Edition/Format:   Print book : English : Alternate 3rd edView all editions and formats
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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Gary A Porter; Curtis L Norton
ISBN: 0030335639 9780030335631
OCLC Number: 47990052
Notes: "The alternative to debits and credits"--Cover.
Description: 1 volume (various pagings) : color illustrations ; 29 cm.
Contents: I: The accounting model --
Accounting as a form of communication --
Financial statements and the annual report --
Processing accounting information --
Income measurement and accrual accounting --
II: 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 --
III: Accounting for liabilities and owner's equity --
Current liabilities, m contingent liabilities, and the time value of money --
Accounting tools: payroll accounting --
Long-term liabilities --
Accounting tools: other liabilities --
Stockholders' equity --
IV: 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.
Series Title: Harcourt series in accounting.
Responsibility: Gary A. Porter, Curtis L. Norton.
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