Libby/Libby/hodge wrote this text based on their belief that the subject of financial accounting is inherently interesting but financial Accounting textbooks are often not. They believe most financial Accounting textbooks fail to demonstrate that accounting is an exciting field of study and one that is important to future careers in business. When writing this text they considered career relevance as their guide when selecting material and the need to engage the student as their guide to style pedagogy and design. Libby/Libby/hodge successfully implements a real-world single focus company approach in every Chapter.