Crosson/Needles continuously evolves to meet the needs of today’s learner. This edition’s new structure is based on research about how to deliver content to students and how to mirror the way instructors have told us they teach! The authors have organized this edition into a NEW! Three Section Approach: The CONCEPTS section focuses on the overarching accounting concepts that require consistent reiteration throughout the course. The ACCOUNTING APPLICATIONS section helps students apply the accounting procedures with features like “Apply It!” and a new transaction analysis model. 3. The BUSINESS APPLICATIONS section illustrates how concepts and procedures are used to make real business decisions. As students walk through the new Three Section Approach, they can gain extra practice with new corresponding TriLevel Problems within CengageNOW. These problems mirror the Three Sections in each chapter Concepts, Accounting Applications, and Business Applications foster a complete understanding of each section. These substantial changes will make students more efficient learners and prepare them to face a business world increasingly complicated by ethical issues, globalization, and technology.