course, specifically for those wanting to focus on the relationships between business events and financial statements. This text is also appealing to those instructors looking for a shorter text that focuses more on &#8220key” financial accounting concepts rather than rather than procedural details, and to those desiring a stronger user orientation in their course. Overview: Students are often overwhelmed by the amount of information presented in the introductory financial accounting course. By focusing on fundamental concepts in a logical sequence, students are able to fully comprehend the material rather than memorise seemingly unrelated terms and topics. The goal of Fundamental Financial Accounting Concepts is to enable students to understand how any given business event affects the financial statements. The &#8220financial statements model” is a highly praised feature because it allows students to visualise the simultaneous impact of business events on all of the key financial statements (the income statement, the balance sheet, and the statement of cash flows).

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