Financial Accounting: The Impact on Decision Makers, 9th Edition
A Framework for Success
Student success in accounting goes beyond knowing how to complete proceduresâ€”it means ensuring that students have an understanding of what the numbers mean and how they can use accounting information in the real world to make better business decisions. Like learning anything, however, itâ€™s important to provide students with models to follow as they learn how to interpret real data to make good decisions.
In the previous editions of Financial Accounting, Gary Porter and Curt Norton focused on making the material more relevant and engaging to students. For this edition, to make the text more approachable and student-friendly, language has been streamlined and important points have been called out. In addition, a hallmark of this text has always been the use of financial statements and other data for real-world companies, from chapter openers to end-of-chapter material, giving students the opportunity to use that data to apply what theyâ€™re learning. The hallmark real-world company focus is continued and amplified through its application within key learning models.
This edition features three key models that provide students with a more structured approach to understanding financial data and how it is used to make sound business decisions. The Transaction Model helps students see the effects an economic event has on the accounting equation and financial statements, the Financial Decision Framework focuses on ratio analysis and business decisions, and the Ethical Decision Model helps students employ ethical judgment when applying accounting principles. The first two models are now available in CengageNOW to provide an accompanying multimedia learning toolâ€”more deeply engaging the students in utilizing these models.
Financial Accounting: The Impact on Decision Makers, 9th edition will help your students learn and understand complex accounting rules and procedures and will also give them a framework through which they can apply their knowledge to make effective business decisions.
CHAPTER 1 Accounting as a Form of Communication 2
CHAPTER 2 Financial Statements and the Annual Report 52
CHAPTER 3 Processing Accounting Information 102
CHAPTER 4 Income Measurement and Accrual Accounting 150
CHAPTER 5 Inventories and Cost of Goods Sold 224
CHAPTER 6 Cash and Internal Control 296
CHAPTER 7 Receivables and Investments 334
CHAPTER 8 Operating Assets: Property, Plant, and Equipment, and Intangibles 380
CHAPTER 9 Current Liabilities, Contingencies, and the Time Value of Money 430
CHAPTER 10 Long-Term Liabilities 486
CHAPTER 11 Stockholdersâ€™ Equity 536
CHAPTER 12 The Statement of Cash Flows 594
CHAPTER 13 Financial Statement Analysis 670
APPENDIX A International Financial Reporting Standards A-1
APPENDIX B Excerpts from Under Armourâ€™s Form 10-K for the Fiscal Year Ended
December 31, 2011 B-1
APPENDIX C Excerpts from Columbia Sportswearâ€™s Form 10-K for the Fiscal Year
Ended December 31, 2011 C-1
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|May 30, 2020|
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