Based on Porter and Norman's wildly successful Financial Accounting (1995), the Alternate Edition places an even greater emphasis on conceptual material and accounting information's importance to business decision makers. By de-emphasising procedural aspects to an even greater degree, Porter and Norton focus students on the users perspective. The Alternate Edition retains an accentuation on the "why" and "why if" of financial accounting, thereby maintaining a focus on problem solving and critical analysis. Porter and Norton's Alternate Edition is not a replacement for Financial Accounting (1995). It is for the potential adopter who wants few or no debits and credits and few or no journal entries. Each copy of Porter and Norton's Financial Account: The Impact on decision Makers, Alternate Edition comes shrink-wrapped with the Ben & Jerry's 1992 Annual Report as well as the 1994 Ben & Jerry's Student Update.
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