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My stereotype of accounting texts before taking an accounting class and using this book was they were all focused on the mechanics of accounting, which are dull to most students. This textbook, on the other hand, emphasizes the usefulness of accounting in the real world before delving into all the rules and regimentation. Therefore, some subjects, like debts and credits, receive less attention than they might deserve, especially for serious accounting students. The textbook's diagrams are quite colorful and useful, and its language is simple enough for your average student to understand. Hence, I recommend the book to any introductory-level business student, but I think that more serious accounting students might prefer a more advanced or in-depth textbook.
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