這是一本能協助學生建立財務會計與報表之觀念、原則與方法的入門書。第2版結合了更多會計觀念，以全新的教學方法編排，重新設計每一章節架構，讓學生更容易吸收。內容特色如下：
1.”What’s the Principle”：每章均有重點提醒頁側註，與每章節開端之本章學習目標相呼應。
2.”Try it Out”：當學生學習完一個重要觀念時，章節中間會要求學生暫時停下進度，親自動手做一題練習題，讓剛才學習到的觀念更能融會貫通、更清晰。
3.”Convergence Corner”：每章章節最後彙整美國GAAP與國際會計準則，讓學生認識並體會會計準則的本質。
4.”Accounting, Analysis, and Principles Review”：結合每章關鍵重點，於章末提供學生綜合性的演練。
5.”Accounting in Action”：真實公司案例、概念性問題、道德議題等綜合性的練習題，訓練學生運用會計知識廣泛的分析並作決策。另外引導學生使用「會計公報研究系統資料庫(FARS)」。
Chapter 1. Financial Accounting and Accounting Standards.
Chapter 2. Conceptual Framework Underlying Financial Accounting.
Chapter 3. The Accounting Information System.
Chapter 4. Balance Sheet.
Chapter 5. Income Statement.
Chapter 6. Statement of Cash Flows.
Chapter 7. Revenue Recognition.
Chapter 8. Cash and Receivables.
Chapter 9. Accounting for Inventories.
Chapter 10. Accounting for Property, Plant, and Equipment.
Chapter 11. Intangible Assets.
Chapter 12. Accounting for Liabilities.
Chapter 13. Stockholders’ Equity.
Chapter 14. Investments.
Chapter 15. Accounting for Income Taxes.
Chapter 16. Accounting for Compensation.
Chapter 17. Accounting for Leases.
Chapter 18. Other Reporting Issues.
Appendix A Accounting and the Time Value of Money.
Online at Companion Website:
Appendix A - Accounting and the Time Value of Money.
Appendix B - Reporting Cash Flows.
Appendix C - Using Financial Calculators.
Appendix D - Retail Inventory Method.
Appendix E - Accounting for Natural Resources.
Appendix F - Accounting for Computer Software Costs.
Appendix G - Accounting for Troubled Debt.
Appendix H - Accounting for Derivative Instruments.
Appendix I – Error Analysis.