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Designed for students and managers who are approaching the subject from a n-finance background, Accounting for Non-Accountants guides readers through the maze of financial terms, theories and techniques surrounding business finance and accounting, doing so in a logical, meaningful and easy-to-follow style. Completely rewritten and updated for 2013, it includes information on the latest accounting standards and taxation issues, and is structured to provide in-depth understanding in three key areas: annual accounts (including profit and loss accounts, balance sheets, cash flow and reporting standards); management accounting (costing, cost-based pricing, marginal costing and budgetary controls); and financial management (including the cost of capital, working capital, takeovers, buy-outs, taxation and international transactions). Widely used as an introductory text for business and management students on a variety of courses, Accounting for Non-Accountants remains essential reading for anyone looking to gain a solid understanding of accounting principles and practice.
After graduating from the University of Leicester in 1993, David Horner has taught a number of courses at Colchester Sixth Form College, including A Level courses in Accounting, Economics and Critical Thinking. He has been a senior examiner for a major examining board since 2002. He is the author of a number of textbooks on accounting, economics and related areas - most recently Business Accounting Basics, co-authored with Frank Wood, published in 2010.