Marian Powers

STUDENTS. To find out more, visit the Needles Accounting Resource Center Web Site at accounting.college.hmco.com/students or visit our Bookstore. On the textbook site, you'll find : • ACE Self-Tests • Research activities • Links to company web sites • Links to annual reports referenced in the text • Readings from leading periodicals INSTRUCTORS. To find out more, visit the Needles Accounting Resource Center Web Site at accounting.college.hmco.com/instructors. On the textbook site, you'll find : • PowerPoint slides • Text previews • Sample syllabi • Electronic solutions • Issue essays with questions and suggested answers • Accounting Instructors' Report newsletter • Online training from Faculty Development Programs Financial Accounting, 2004e uses color consistently throughout the illustrations to bolster understanding of the accounting process. Inputs to the accounting system (source documents) are printed in ORANGE ; the ongoing process of accounting (working papers and accounting forms) is emphasized in GREEN ; and outputs of the system (financial statements) are represented in BLUE.