Each unit starts out with the learning objectives clearly identified. The concepts are covered progressively and build from prior concepts. The relationships between concepts are well covered. It would be appropriate to use this etext as the main source of material for an introductory financial accounting course. The coverage of topics is presented efficiently, in a very orderly fashion and a student is able to learn a lot in a reasonable time when compared to paper textbooks. As learning objectives are identified for each unit, a measure of student learning can be assessed by administering assignments, quizzes, exams.