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Accounting has a reputation as a rather dry, technical, jargon-heavy subject. This is unfortunate. Whilst it is true that study of accounting in an academic sense relies upon technical knowledge, there is no reason why those without formal training in the academic discipline of accounting cannot quickly become adept at understanding the meaning behind the data presented in ‘accounts’. Most managers who are faced with financial data will quickly want to know the meaning behind the data and will be more concerned with how data can be interpreted and used for making decisions. Accounting for Non-Accountants assumes no prior knowledge of the subject area and is designed to serve as an introductory text for those managers and practitioners who wish to gain an oversight into the accounting academic discipline. The book covers both financial accounting and management accounting in sufficient detail to allow data to be interpreted whilst at the same time remaining accessible so the user can quickly gain an understanding of the basic principles of the subject area. The book is designed to be studied in a sequential order. The first seven chapters focus on the fundamental principles of financial accounting: an introduction to double-entry bookkeeping, maintenance of the bookkeeping system as well as construction of basic financial statements for a variety of types of business organizations. However, it will be possible for a manager to focus on particular sections of the text in insolation. Aspects of management accounting are covered in Chapters 8 through 13. This is where data are presented in a less formalistic way, as is the case when studying financial accounting. A manager can use these data for making business decisions without necessary study of earlier financial accounting topics – though some of the terminology may make it practical to have at least a basic grounding in some of the earlier work covered.