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
teach the fundamentals of journal entries. Ingram & Baldwin explicitly link
journal entries to their financial statement effects.The unique organization
introduces students to how a business uses accounting information and then, in
the second half, activities of the firm are emphasized. This engages students in
the type of financing, investing and operating decisions that a firm has to
make. This approach is especially ideal for students who will become users of
accounting