Instructor's Edition Financial Accounting a Bridge to Decision Making

 
9780324374667: Instructor's Edition Financial Accounting a Bridge to Decision Making

Now in its fifth edition, the primary goal of this text remains the same-teaching students to understand the impact of accounting information on a company's financial statements. The authors illustrate accounting not as a set of technical procedures, but as a way of identifying and understanding business problems and a means for evaluating alternative solutions. By organizing the text around the flow of information through a business, the authors provide students with a sound understanding of first, the accounting information system and then, an analysis of the financial, investing and operating activities of the firm. This approach is especially ideal for students who will become users of accounting information because concepts-not procedures---are emphasized.

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About the Author:

Robert W. Ingram is the Ross-Culverhouse Chair in the Culverhouse School of Accountancy at the University of Alabama. He teaches courses in financial accounting and has been actively involved in course curriculum development. He has served as Director of Education for the American Accounting Association, as a member of the Accounting Education Change Commission, and as editor of Issues in Accounting Education, a journal dedicated to accounting education research. Professor Ingram is a Certified Public Accountant and holds a Ph.D. from Texas Tech University. Prior to joining the faculty at the University of Alabama, he held positions at the University of South Carolina and the University of Iowa, and a visiting appointment at the University of Chicago. His research, which examines financial reporting and accounting education, has been published widely in accounting and business journals. He is the recipient of the National Alumni Association Outstanding Commitment to Teaching Award and the Burlington Northern Foundation Faculty Achievement in Research Award at the University of Alabama. He has also received the Notable Contribution to Literature Award of the Government and Nonprofit Section of the American Accounting Association and the Award for Excellence and Professional Contributions of the Alabama Association for Higher Education in Business. Professor Ingram is married and has two children. He and his family enjoy sports, travel, reading, music, and art. They live contentedly in Tuscaloosa, Alabama.

Thomas L. Albright is the J. Reese Phifer Faculty Fellow in the Culverhouse School of Accountancy at the University of Alabama. He teaches courses at the undergraduate and graduate level in financial and managerial accounting. Professor Albright has received the Professor of the Year award on seven occasions in relation to his work with the MBA and Executive MBA students. Professor Albright is a Certified Public Accountant (California) and holds a Ph.D. from the University of Tennessee. He has received the Certificate of Merit from the Institute of Management Accountants for his work in the area of quality costs. Dr. Albright is actively involved with manufacturing companies in both the United States and Mexico. His work is used to help companies determine more accurate product costs and to develop better performance measures to achieve manufacturing excellence. Professor Albright lives with his wife, Debby, and their two children, Michael and Jenny. He enjoys scuba diving, underwater photography, and sailing.

Bruce A. Baldwin is Professor of Accounting in the School of Management at Arizona State University West. He has held previous faculty appointments at Arizona State University Main, Portland State University, and Linfield College (Oregon). In addition, he has held visiting appointments at the University of Texas-Austin and the University of Alabama. His primary teaching interests involve financial accounting and reporting issues in courses at both the undergraduate and graduate levels. He is known as a challenging and effective teacher and has won several teaching awards. Professor Baldwin is well-known for his interest in accounting education issues and has special expertise in testing and measurement. He has served as a consultant to a number of national testing organizations and chaired two AICPA task forces that developed employee assessment materials. Currently he is a member of the Certification Advisory Committee of the Arizona State Board of Accountancy. Dr. Baldwin's research articles on accounting policy standards and accounting education have appeared frequently in journals such as the Accounting Review, Journal of Accounting Education, Advances in Accounting, and Issues in Accounting Education. He has served as the associate editor of both the Journal of Accounting Education and of Accounting Education: An International Journal. Professor Baldwin is married and has two children and four grandchildren. He and his wife Connie live busy and sometimes hectic lives in Phoenix, Arizona. At every possible opportunity they escape to the serenity of the beach at Puerto Penasco, Mexico.

Review:

I very much like the user orientation of the text. ...I also appreciate the quantity and variety of the assignment material in each chapter. ...The text is well written and seems to be at a level appropriate for sophomores and freshmen. The layout of the text is attractive and the exhibits and illustrations are well done and do a good job of reinforcing the text material.

Overall, I think this is one of the best texts we have used (we have tried about four different texts in the past eight years). ... It is challenging for the students and it requires them to think and use what they've learned.

I really like the over all presentation of the material in the book. The user-oriented exhibits and problems in the book help my students understand why the accounting concepts are important. Because some of the procedural material is cut back, my students have time for projects that are interesting to them.

I believe the user-based conceptual/critical thinking approach is appropriate for all students including accounting majors. Accounting majors can sharpen their procedural skills in later courses (intermediate). I also believe debits and credits should be taught late in the first semester and not in depth.....I definitely like the approach this Ingram text takes; that is, user based and lighter on procedures.

I strongly believe that the reordering of chapters one through six in the revised fifth edition ... is an improvement over the presentation in the fourth edition of the textbook (and I note that I am intimately familiar with the fourth edition). I particularly like chapter one being changed from an introduction to organization's as in the fourth edition to an introduction to organization is business activities. The change makes the chapter are much more focused and makes a much more focused transition into the chapters which follow and introduce accounting procedures and processes such as accruals and deferrals.

"About this title" may belong to another edition of this title.

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