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Students are often overwhelmed by the amount of information presented in the introductory financial accounting course. Fundamental Financial and Managerial Accounting Concepts gives students the big picture, by focusing on fundamental concepts in a logical sequence. The authors intentionally limit the scope of the material to help students build a solid foundation of the most important concepts. As a result, students are able to fully comprehend the material rather than memorize seemingly unrelated terms and topics. In the Financial portion the "horizontal financial statements model" enables students to understand how any given business event affects the financial statements. This highly praised feature allows students to visualize the simultaneous impact of business events on all of the key financial statements (the income statement, the balance sheet, and the statement of cash flows). The mechanics of accounting coverage (debits and credits) is delayed until chapter 3 allowing instructors the flexibility in the amount of emphasis they want to place on this topic.