Financial Accounting : The Impact on Decision Makers

by PORTER/NORTON

Edition:

4th

ISBN13:

9780324185683

ISBN10:

0324185685

Format:

Hardcover

Pub. Date:

1/16/2003

Publisher(s):

Cengage Learning

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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.

PART I THE ACCOUNTING MODEL

Introduction Getting Started in Business

(11)

Accounting as a Form of Communication

(40)

Financial Statements and the Annual Report

(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)

Appendix B: Monaco Coach Corporation Annual Report

(1)

Glossary

(1)

Company Index

(2)

Subject Index