Financial Accounting : A Bridge to Decision Making

This engaging new edition is designed to bridge the gap between traditional and conceptual approaches of accounting. The best of both worlds are presented for those wishing to capitalize on the authors' strong conceptual approach plus gain a knowledge of the fundamentals of journal entries. Ingram & Baldwin explicitly link journal entries to their financial statement effects. The unique organization introduces the reader to how a business uses accounting information and then, in the second half, activities of the firm are emphasized. This engages the learner in the type of financing, investing and operating decisions that a firm has to make. This approach is especially ideal for those who are or will become users of accounting information because concepts - not procedures - are emphasized.