Financial Accounting : A Bridge to Decision Making

by Ingram, Robert W.; Baldwin, Bruce

• ISBN13: 9780324069556
• ISBN10: 0324069553
• Edition: CD
• Format: Hardcover
• Copyright: 2000-02-24
• Publisher: South-Western College Pub

Summary

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.

Table of Contents

The Accounting Information System	1	(294)
Accounting and Organizations	2	(46)
Information in Organizations	48	(44)
Accounting Measurement	92	(46)
Processing Accounting Information	138	(57)
The Database Environment: A Demonstration Case	189	(6)
Reporting Accounting Information	195	(57)
Financial Reporting: The Statement of Cash Flows	252	(43)
Analysis and Interpretation of Financial Accounting Information	295
The Time Value of Money	296	(33)
Financing Activities	329	(40)
Analysis of Financing Activities	369	(36)
Investing Activities	405	(42)
Analysis of Investing Activities	447	(35)
Operating Activities	482	(46)
Analysis of Operating Activities	528
Appendix A Sources of Information about Companies and Industries	A1	(1)
Appendix B General Mills, Inc. Annual Report	A3	(1)
Glossary	G1	(1)
Index	I1