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Financial Accounting: A New Perspective embodies an approach to teaching that has been developed by author Paul Solomon for over 30 years. The perspective is student-centered in that it motivates students by truly acknowledging them as business majors first-by taking them out of the preparer mode yet still emphasizing how they cannot be successful in business without accounting. Solomon begins not by talking about business and accounting in the abstract, but by introducing a realistic, concrete business case that students can count on throughout the book as a controlled environment in which to learn new concepts.

Solomon's text presents principles of financial accounting through a framework using the entrepreneurial running case, Cards and Memoribilia Unlimited, which is fully integrated throughout the text. This case engages the student while exposing them to the use of financial accounting statements and information in developing a new business and their role in business decision making. Early on in the book, corporate financial statements are introduced along side those of CMU. Solomon covers debits and credits but delays their presentation until chapter 9 - which may well prove to be preferable to skipping them altogether. Students are more prepared to cover debits and credits later in the course and professors are able to at least introduce these important concepts to their business and accounting majors.