Financial Accounting: The Impact on Decision Makers

by Gary A. Porter; Eugene F. Brigham; Curtis L. Norton

• ISBN13: 9780030213373
• ISBN10: 0030213371
• Format: Hardcover
• Copyright: 1998-07-01
• Publisher: South-Western College Pub

Table of Contents

Preface	ix
PART I The Accounting Model	1	(174)
Chapter 1 Accounting as a Form of Communication	2	(44)
Chapter 2 Financial Statements and the Annual Report	46	(44)
Chapter 3 Processing Accounting Information	90	(40)
Chapter 4 Income Measurement and Accrual Accounting	130	(45)
PART II Accounting for Assets	175	(172)
Chapter 5 Merchandise Accounting and Internal Control	176	(40)
Appendix 5A Accounting Tools: Internal Control for a Merchandising Company	195	(21)
Chapter 6 Inventories and Cost of Goods Sold	216	(44)
Appendix 6A Accounting Tools: Inventory Costing Methods with the Use of a Perpetual Inventory System	240	(20)
Chapter 7 Cash, Investments, and Receivables	260	(50)
Chapter 8 Operating Assets: Property, Plant, and Equipment, Natural Resources, and Intangibles	310	(37)
PART III Accounting for Liabilities and Owners' Equity	347	(136)
Chapter 9 Current Liabilities, Contingent Liabilities, and the Time Value of Money	348	(50)
Appendix 9A Accounting Tools: Payroll Accounting	377	(21)
Chapter 10 Long-Term Liabilities	398	(42)
Appendix 10A Accounting Tools: Other Liabilities	419	(21)
Chapter 11 Stockholders' Equity	440	(43)
PART IV Additional Topics in Financial Reporting	483
Chapter 12 The Statement of Cash Flows	484	(54)
Appendix 12A Accounting Tools: A Work-Sheet Approach to the Statement of Cash Flows	514	(24)
Chapter 13 Financial Statement Analysis	538
Appendix: Financial Statements for Ben & Jerry's Homemade, Inc.	A-1
Index of "From Concept to Practice" Assignments	B-1
Glossary	G-1
Photo Credits	C-1
Company Index	I-1
Subject Index	I-3