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While many texts characterize themselves as having either a "user" approach or a "preparer" approach, Williams, "Financial Accounting", is written for faculty who want to strike a balance between these approaches. Business majors will find relevance in the "Management Strategy," "Your Turn" and "Case in Point" boxes throughout the chapters while accounting majors will receive a firm grounding in accounting basics that will properly prepare them for their intermediate accounting course. Perhaps the most important new feature is the online companion, My Mentor. This text-specific online resource uses video clips, animated graphics and Excel templates to demonstrate accounting concepts, expressing accounting visually. This solves a problem that many introductory students have in accounting: it allows them to link concepts and numbers together in a interactive rather than print environment.