The leading programmed text in accounting, Essentials of Accounting is a self-teaching, self-paced introduction to financial accounting for active users of business data, rather than preparers of accounting information (bookkeepers).

It presents the ideas and terminology essential to an understanding of balance sheets, income statements, and statements of cash flows. Every frame requires students to solve a problem involving accounting information—e.g., selecting a correct word from two choices, providing an answer, making a journal entry, or preparing a complete balance sheet.

Appropriate for undergraduate and graduate, executive, vocational or management training. It has been successfully used for summer reading by incoming MBA students. May also be used in conjunction with software to provide core material in a computerized accounting course.

An ideal introduction/review, this supplemental text frees up professors from at least five class sessions in a conventional first course in accounting, and is ideal for those entering or in the first weeks of an MBA program.