The book is aimed at people who come in contact with accounting concepts for the first time, offering a new way of approaching the issue on introductory accounting concepts. Without excessive detail, the material captures key accounting issues that initiate the reader into the field.
The information is structured in a special way, in that there are presented concepts, schemes, applications designed to interact heavily with the reader/student. The theoretical aspects are pointed out, accompanied by analysis and examples to facilitate understanding.
The emphasis is not on the mere presentation of introductory accounting information, but on the detailed analysis of the concepts, the questioning and discovery solutions, used as ways of increasing the understanding and thorough assimilation degree of the accounting concepts.