Accounting : tools for business decision making (3rd ed)

Motivate Accounting Students! Kimmel Accounting 3e, helps students hit the road with a practical set of tools, and the confidence they need to use those tools effectively in making business decisions.

The goal is to introduce a new Principles of Accounting text that better reflects a more conceptual and decision-making approach to the material.

The authors have taken a new "macro- to micro-" approach to the Principles of Accounting course by starting with a discussion of real financial statements first, rather than starting with the Accounting Cycle (although the Accounting Cycle is thoroughly covered in Chapters 3 and 4).

The objective is to establish how a financial statement communicates the financing, investing, and operating activities of a business to users of accounting information.

They motivate students by grounding the discussion in the real world, showing them the relevance of the topics covered to their future career.