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Financial Accounting for Non Specialists is aimed at n-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 and financial 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 ecomy - 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. Section 2 then gives an account of financial accounting principles. 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 t 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. Financial Accounting for Non-specialists includes a large number of worked examples, to give students valuable practice in using their new skills. Other pedagogic elements include aims and learning outcomes, summaries, Case Studies with questions and solutions, individual learning activities, self-test questions with answers provided in the book, and exercises - the answers to which are divided between the book and the Lecturer's Guide/Website.
Catherine Gowthorpe BA FCA is a chartered accountant with over twenty years experience as a lecturer and researcher in higher education, and is currently an examiner for one of the UK's leading professional accounting bodies'.