A User-Focused Approach and Solid Foundation in the Construction and Analysis of Financial Statements for Use in Future Courses and Careers. Financial Accounting gives readers a solid foundation in the fundamentals of accounting and the basics of Financial Statements, and then builds upon that foundation to offer more advanced/challenging concepts and problems. This scaffolded approach helps students to better understand the meaning and relevance of financial information, see its relevance within a real-world context, as well as develop the skills needed to analyse financial information in both their course and career.