Financial Accounting

by PORTER/NORTON

• ISBN13: 9780324185683
• ISBN10: 0324185685
• Edition: 4th
• Format: Hardcover
• Copyright: 2003-01-16
• Publisher: South-Western College Pub

Summary

The Fourth Edition of Financial Accounting: The Impact on Decision Makers holds true to the original vision of teaching accounting from both the preparer and user perspective, but with an expanded focus on showing the learner a "Roadmap to Success." To lead one to a full understanding of the impact of financial statements on business decision-making, the authors use the financial statements from Winnebago Industries throughout. Relying on the text's trademark innovative pedagogy, instructors can prepare business majors and accounting majors alike for future business success.

Table of Contents

PART I THE ACCOUNTING MODEL
Introduction Getting Started in Business	1	(11)
Accounting as a Form of Communication	12	(40)
Financial Statements and the Annual Report	52	(50)
Processing Accounting Information	102	(46)
Income Measurement and Accrual Accounting	148	(71)
Appendix Accounting Tools: Work Sheets	181	(38)
PART II ACCOUNTING FOR ASSETS	219	(211)
Merchandise Accounting and Internal Control	220	(50)
Appendix Accounting Tools: Internal Control for a Merchandising Company	245	(25)
Inventories and Cost of Goods Sold	270	(52)
Appendix Accounting Tools: Inventory Costing Methods Using A Perpetual Inventory System	298	(24)
Cash, Investments, and Receivables	322	(60)
Operating Assets: Property, Plant, and Equipment, Natural Resources, and Intangibles	382	(48)
PART III ACCOUNTING FOR LIABILITIES AND OWNERS' EQUITY	430	(179)
Current Liabilities, Contingencies, and the Time Value of Money	432	(68)
Appendix A Accounting Tools: Payroll Accounting	469	(3)
Appendix B Accounting Tools: Using Excel for Problems Involving Interest Calculations	472	(28)
Long-Term Liabilities	500	(52)
Appendix Accounting Tools: Other Liabilities	528	(24)
Stockholders' Equity	552	(57)
PART IV ADDITIONAL TOPICS IN FINANCIAL REPORTING	609
The Statement of Cash Flows	610	(68)
Appendix Accounting Tools: A Work-Sheet Approach to the Statement of Cash Flows	648	(30)
Financial Statement Analysis	678
Appendix Accounting Tools: Reporting and Analyzing Other Income Statement Items	712
Appendix A: Winnebago Industries Annual Report	1	(1)
Appendix B: Monaco Coach Corporation Annual Report	1	(1)
Glossary	1	(1)
Company Index	1	(2)
Subject Index	3