Book excerpt: Cornerstones of Financial Accounting, Second Canadian Edition, presents an exciting new approach to teaching and learning accounting. Carefully crafted in response to studies on student reading behaviour, the innovative Cornerstones approach has been shown to increase students' engagement and preparedness while improving their grades. In the Cornerstones approach, each major concept is illustrated in a Cornerstone that supports accounting concepts with a compelling example. Step-by-step calculations demonstrate how to solve a business problem, and a brief video segment reinforces and summarizes key concepts and procedures.