simultaneously pursued a Preparer Perspective and a User Focus. From our experience, students need to understand both how and why accounting information is used, and how transactions are recorded and influence statements. This text is known for its readability, straightforwardness, decision-making focus, and the incorporation of flagship companies. The authors were careful in the new fifth edition to keep the focus on "the basics". The authors have eliminated confusing and redundant elements. The result is an uncluttered, straightforward, and concise financial accounting textbook. The Instructor's Edition copies the student edition but also includes teacher notes, answers where applicable, lesson plans, etc.

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