Needles/Powers’ Principles Of Financial Accounting, 12th Edition, (PDF) is continuously developing to meet the needs of today’s college student. This latest 12th edition‘s new structure is grounded on research about the best way to present content to students and to reflect the way instructors have told us they teach! The chapters have been divided into the Three Section Approach, which assists students more easily digest the content. The first section is Concepts and emphasizes the overarching accounting concepts that need consistent reiteration throughout the course. With a strong understanding of the concepts, students can proceed to the second section–Accounting Applications. Here students exercise the application of accounting procedures with features like “Apply It” and a new transaction analysis model, which decodes the transaction in a simple, visual format. Finally, students move to section three, Business Applications. This section shows how the concepts and procedures are used to make business decisions. Real company examples are used throughout the chapter to show students the relevance of accounting. This logical progression through the material is further backed in the online environment in CengageNOW with TriLevel Problems. These problems reflect the Three Section Approach and link the sections to facilitate a more complete understanding. These significant changes will make students more efficient learners and train them to face a business world increasingly complicated by globalization, ethical issues, and technology.
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