In recent years accounting education has seen numerous changes to the way financial accounting is taught. These changes reflect the demands of an ever-changing business world, opportunities created by new technology and instructional technologies, and an increased understanding of how you (students) learn. The foundation of this text is based on a number of unique principles and innovations in accounting education.‘Less is more.’ The objective of this text is to provide you with an understanding of those concepts that are fundamental to the preparation and use of accounting information. Most will forget procedural details within a short period of time. On the other hand, concepts, if well taught, should be remembered for a lifetime. Concepts are especially important in a world where the details are constantly changing.

近年来，会计教育经历了许多财务会计教学方式的变化。这些变化反映了不断变化的商业世界的需求，新技术和教学技术创造的机会，以及对你（学生）学习方式的理解加深。这篇文章的基础是基于许多独特的会计教育原理和创新。“少即是多”。本文的目的是向您提供对会计信息的准备和使用的基本概念的理解。大多数人会在短时间内忘记程序细节。另一方面，概念如果教得好，应该终生记住。在一个细节不断变化的世界里，概念尤其重要。