การศึกษา

I would like to thank my wonderful wife, Holly, and the greatest
group of children any father could be blessed with: Jonathan,
Amy, and Lauren. They were extremely understanding
during the process of writing this book.
I would also like to thank the team at AMACOM, especially
Ray O’Connell and Jim Bessent, who made the development
of this book painless.
Finally, I would like to thank you, the reader, for your interest
in financial accounting, without which this book would not
be necessary.

Walter Allan has lectured, written, examined and published in the fields of Management
and Accounting for the past 25 years. He has lectured on CIMA courses for a number of UK
private colleges and is a former CIMA examiner. He is chief executive of Galashiels Economic
Consultancy, a company which specialises in professional Accountancy training.