Using Financial Accounting Information : The Alternative to Debits and Credits

by Porter, Gary A.; Norton, Curtis L.

Edition:

7th

ISBN13:

9780538452748

ISBN10:

0538452749

Format:

Hardcover

Pub. Date:

3/8/2010

Publisher(s):

Cengage Learning

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Great July 28, 2011
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Summary

USING FINANCIAL ACCOUNTING INFORMATION, 7E, is a non-debit/credit text known for its strong decision-making focus, its incorporation of flagship companies for increased relevance, and the quality of its end of chapter materials. The user-friendly presentation and innovative transaction analysis of the new edition ensures users master financial accounting concepts and the role of those concepts in business decision making.

This edition includes a discussion of the current environment of financial reporting, specifically the International Financial Reporting Standards.

New To This Edition:

-Examples in the text are now numbered, named, and called out throughout each chapter to better highlight them for students, clearly illustrating the key concepts, terms and exhibits they will need to learn.

-Selected end-of-chapter homework items now contain references to the chapter's numbered Examples that will best help students complete the assignment and navigate through the text while completing homework.

-Transaction-effects Equation Format. As in the 6th edition, transactions are notated using a transaction-effects equation as well as an Identify & Analyze tool. For the seventh edition, the equation portion has been revised to better differentiate the balance sheet effects from income statement effects of a transaction, and to clarify for students the flow of net income to stockholders' equity.

-IFRS coverage has been added in selected sections of the text which are called out by an icon. These references provide a brief background for the upcoming changes in financial standards that will be more fully covered in the book's IFRS appendix.

Accounting as a Form of Communication
Financial Statements and the Annual Report
Processing Accounting Information
Income Measurement and Accrual Accounting
Inventories and Cost of Goods Sold
Cash and Internal Control
Receivables and Investments
Operating Assets: Property, Plant, and Equipment and Intangibles
Current Liabilities, Contingencies, and the Time Value of Money
Long-Term Liabilities
Stockholders' Equity
The Statement of Cash Flows
Financial Statement Analysis
International Financial Reporting Standards
Excerpts from Kellogg's 2008 Annual Report
Excerpts from General Mills's 2008 Annual Report
Glossary
Index
Table of Contents provided by Publisher. All Rights Reserved.