Kimmel Accounting 4e, helps students hit the road with a practical set of tools, and the confidence they need to use those tools effectively with its conceptual, decision-making approach. The authors have taken a new 'macro- to micro-' approach to the Principles course by starting with a discussion of real financial statements first, in order to establish how it communicates the financing, investing, and operating activities of a business to users of accounting information. They motivate and engage students by grounding the discussion in the real world, showing them the relevance of the topics covered to their future career.