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Clear. Accurate. Current. The new twelfth edition of "Financial and Managerial Accounting: A Basis for Business Decisions" unites this text's long-running standard of excellence with a thorough revision reflecting contemporary concepts and issues in accounting. The managerial accounting section has been expanded making this book appropriate for the '50/50 split' accounting principles courses that employ a corporate approach. The hallmarks of this text continue to be exceptional balance between the preparer and user points of view, excellent real-world examples that do not distract students from the text narrative, and clear writing style. This is a reflection of the authors and their well-known dedication to accounting education.