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The Fourth Edition of "Financial Accounting" teaches accounting from both the preparer and user perspective. To lead students to a full understanding of the impact of financial statements on business decision-making, the authors use the financial statements from Winnebago Industries throughout the chapter and end of chapter material. "Porter/Norton" is unique in that it also uses a competiting company to Winnebago, Monaco Coach, to do comparative financial analysis; this is reflected throughout the text and in end of chapter problems.