Students will be more willing to commit time and energy to a topic when they believe that it is relevant to their future career. There is no better way to demonstrate relevance than to ground discussion in the real world. Consistent with this, we adopted a macroapproach — starting in chapter 1, students are shown how to use financial statements of real companies. By using high-profile companies such as Domino’s Pizza Enterprises, Coca- Cola Amatil, Qantas and Vodafone to frame our discussion of accounting issues, we demonstrate the relevance of accounting while teaching students about companies with which they are familiar and may have daily contact. As they become acquainted with the financial successes and fluctuations of these companies, many students will begin to follow business news more closely, making their learning a dynamic, ongoing process. We also discuss small to medium-sized companies to highlight the challenges they face as they try to grow.

当学生认为某个话题与他们未来的职业生涯相关时，他们会更愿意投入时间和精力。没有比在现实世界中进行实地讨论更能证明相关性的方法了。与此相一致，我们采用了一种宏观方法——从第一章开始，向学生展示如何使用真实公司的财务报表。我们可以通过与可口可乐公司和可口可乐公司的日常交流来展示他们对可口可乐公司会计业务的了解。随着他们熟悉这些公司的财务成功和波动，许多学生将开始更密切地关注商业新闻，使他们的学习成为一个动态的、持续的过程。我们还讨论了中小型公司，以强调它们在努力发展过程中面临的挑战。