Libby Libby Hodge wrote this text based on their belief that the subject of financial
accounting is inherently interesting but financial accounting textbooks are often not. They
believe that accounting is an exciting field of study and one that is important to future
careers in business. When writing this text they considered career relevance as their guide
when selecting material and the need to engage the student as their guide to style pedagogy
and design. Financial Accounting 11e successfully implements a real-world single focus
company approach in every chapter. The companies chosen are engaging and the decision-making
focus shows the relevance of financial accounting regardless of if a student has chosen to
major in accounting. Libby Libby Hodge believes in the building-block approach to teaching
transaction analysis. Most faculty agree that mastery of the accounting cycle is critical to
success in financial accounting and yet most financial texts introduce and develop transaction
analysis in one chapter bombarding a student early in the course with an overload of new
concepts and terms. The authors slow down the introduction of transactions giving students
time to practice and gain mastery. This building-block approach leads to greater student
success in their study of later topics in financial accounting such as adjusting entries.
