Financial accounting : the impact on decision makers / 4th ed.

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作   者:Gary A. Porter, Curtis L. Norton.

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ISBN:9780324185683

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简介

Emphasizing the impact of financial statements on business decision- making, this textbook illustrates key principles with the real-world financial statement information of Winnebago Industries, as well as topical case examples in every chapter. A general accounting model is presented, and particular attention is given to assets, liabilities, and owners' equity. Annotation (c)2003 Book News, Inc., Portland, OR (booknews.com)

目录

The Accounting Model Introduction: Getting Started in Business
Accounting as a Form of Communication
Financial Statements and the Annual Report
Processing Accounting Information
Income Measurement and Accrual Accounting Appendix: Accounting Tools: Work Sheets
Accounting for Assets
Merchandise Accounting and Internal Control
Accounting Tools: Internal Control For A Merchandising Company
Inventories and Cost of Goods Sold
Appendix: Accounting Tools: Inventory Costing Methods Using A Perpetual Inventory System
Cash, Investments, and Receivables
Operating Assets: Property, Plant, and Equipment, Natural Resources, and Intangibles
Accounting for Liabilities and Owners' Equity
Current Liabilities, Contingencies, and the Time Value of Money
Accounting Tools: Payroll Accounting
Accounting Tools: Using Excel for Problems Involving Interest Calculations
Long-Term Liabilities Appendix Other Liabilities
Stockholders' Equity
Additional Topics in Financial Reporting
The Statement of Cash Flows Appendix Accounting Tools: A Work-Sheet Approach To The Statement of Cash Flows
Financial Statement Analysis Appendix: Reporting and Analyzing Other Income Statement Items Appendix Winnebago Industries Annual Report

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