This text is uniquely designed within a system of interactive resources that are tailored to the needs of today's students. As the learning styles of students have evolved, we do not feel that the market has fully embraced the study habits of today’s students and the power of technology in the learning process. The emphasis in our approach is to provide students with a demo and a review problem on each deliberately selected, key learning objective. In this way, students practice each learning objective with the added opportunity to practice the exact demos electronically in myBusinessCourse, our online homework platform. Our approach steers away from dense text (which the average student is not reading) and moves to an active-learning approach where content is delivered in short bursts followed by immediate practice. Because each learning outcome for every chapter is self-contained, faculty have the option to pick and choose learning objectives allowing complete flexibility. Integral to this active-learning approach are the resources provided to students allowing them to be successful in mastering the demo problems. We noted the need in the market for a direct incorporation of authoritative support. Although some references may be included in a footnote to a chapter in the current market, direct citations are rarely seen. In our approach, we provide succinct yet thorough, to-the-point explanations in each self-contained learning objective along with direct citations of the most relevant references from the Codification. We feel this best prepares the typical intermediate accounting student who will often reference and cite the authoritative standards in practice. This novel approach of combining an active-learning approach supplemented with real life authoritative guidance reflects our combined experiences in preparing intermediate accounting students for life in practice.

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