• Study Objectives are first stated at the beginning of the chapter and then re-appear in the margin at each point that the objective is discussed.  The objectives are then summarized at the end of the chapter.
• Chapter-Opening Previews are charts that visually represent the chapter’s outline.  Each of these chapter “road maps” establishes the chapter’s key concepts and their relationship to one another.
• Business Insight boxes relate the chapter’s concepts to actual accounting situations in real business.  Four different icons identify four different points of view: Management Perspective, Ethics Perspective, Investor Perspective, International Perspective.
• Accounting equation analyses, with cash-flow effects, appear in the margin next to key journal entries to help students understand the impact of an accounting transaction on the financial statements and cash flow.
• Before You Go On Review It/Do It questions serve as learning checks at the end of major text sections.  Brief Do It exercises ask students to put their knowledge to work in some form of financial statements preparation.  Action Plans outline the reasoning necessary to complete them. Solutions show how problems should be solved.
• Throughout each chapter, Decision Toolkits summarize the key features of the decision tools discussed in the prior section.
• A Using the Decision Toolkit exercise, with a solution, challenges students to use financial information from a financial statement to make a financial decision.  This feature appears after the last Before You Go On section in each chapter.
• Annotations in Chapter 1 explain each pedagogical element of the text the first time it appears.
• End-of-chapter material, including Demonstration Problems, Self-Study Questions, Questions, Brief Exercises, Exercises, Problems, and Broadening Your Perspective sections, helps students develop a greater set of essential skills.