Students are often overwhelmed by the amount of information presented in the introductory financial accounting course. Fundamental Financial and Managerial Accounting Concepts gives students the big picture, by focusing on fundamental concepts in a logical sequence. The authors intentionally limit the scope of the material to help students build a solid foundation of the most important concepts.As a result, students are able to fully comprehend the material rather than memorize seemingly unrelated terms and topics.

The mechanics of accounting coverage (debits and credits) is delayed until chapter 3 allowing instructors the flexibility in the amount of emphasis they want to place on this topic.