Accounting is rule-driven and reductive. It seeks to standardize. In practice, you don't reinvent the format of financial statements (cheats use omission or exaggeration, not novel formats). So why do academics and textbook publishers make beginners wade through obscure and idiosyncratic reimaginings of straightforward content instead of focusing on clearly conveying the real-world skills one would need to survive along enough to acquire nuance through experience? This introduction to accounting constantly derails relevant concepts with intrusive parentheticals and asides that likely reflect the author's academic research and her signature organizational perspective. Visually, the most maddening "improvement" on reality is the "Accounting Equation Worksheet," a needlessly abstract variation on a common theme. Here it is a single Mondrianesque color-coded chart that combines the various financial statements, but without the contextual benefit of what they actually look like. There are myriad better, clearer versions online, and thank goodness for the internet! Perhaps the publisher is too cheap to print examples of real statements for step by step real examples or believes these dopey conceptual matrices effectively differentiate their product in a competitive market; to me, the burdensome and ubiquitous Worksheet renders the overpriced and equally fussy My Accounting Lab add-on all but useless. A week into the course, I gave up trying to understand the book and rely instead on simple, straightforward, professionally written online articles, many of them by academics with a more practical objective - to teach real people accounting as efficiently as possible. I would not recommend this book to instructors whose their jobs rely in part on student eval scores. To professors, textbook authors and other royalty generators, consider the adult end-user whose goal is right work and use your brilliance not to showcase, but to simplify.