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註釋Now in its sixth edition, Ingram, Albright, FINANCIAL ACCOUNTING: A BRIDGE TO DECISION MAKING continues to teach 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 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 business managers, not accountants.