Accounting is the measurement, processing and communication of financial information about economic entities. Accounting, which has been called the "language of business",measures the results of an organization's economic activities and conveys this information to a variety of users including investors, creditors, management, and regulators. We hope that you enjoy the course.

In putting together the course, we assume no prior knowledge of accounting. We also recognise that participants in the course have many different interests in accounting, and reasons for studying accounting. We aim to introduce basic principles and concepts that help us understand the "language of business" and financial statements, We also aim to explain accounting in such a way that it helps you to develop the skills and knowledge necessary to progress towards more advanced work on accounting and reporting.