For short courses in Accounting and Finance designed for practising managers and executives, and for students on non-accounting courses. It focuses on the core of the subject to give the essentials of accounting, such as: the terminology; understanding how the figures are arrived at; the important concepts, principles and techniques; interpreting and using the information generated; and knowing about the limitations of the information produced. It helps students understand what a balance sheet is; shows how to understand a profit and loss account; explains why a set of accounts looks as it does (why profits have gone up, and cash and bank balances have gone down, etc); and shows students how to use financial information