Business Accounting for Non-Specialists
C. Gowthorpe

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Business Accounting and Finance for Non-specialists is aimed at non-specialist students of accounting and finance on a first course in the subject. It gives a lively and wide-ranging survey of the basic principles of finance, financial accounting and management accounting. The unique approach taken in the first Section of the book is to look at small to medium sized business organisations and their role in the economy - how they are set up, factors in their success and failure and how they source funds for expansion. This leads to discussion of the role of financial markets and their need for financial information. Sections 2 and 3 then give an account of financial and management accounting principles, respectively. The text is clearly written and technical jargon is minimal - any technical terms are clearly explained and a glossary of terms is provided. The book does not present the hurdle of double-entry bookkeeping at an early stage - students can progress through the book without double-entry. Illustrative case studies and reference to real-life business examples are used to bring the technical information to life.