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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.

When I say the words “financial statements,” what goes through
your mind? C’mon, be honest. Take a minute and write down your
unscreened thoughts. It is okay if four-letter epithets come to mind.
No one will see this but you.
Here are some comments written over the years by attendees of
my workshop “I Hate Numbers: Accounting for the Numberphobic”:
“Makes me want to get in the fetal position and cry.”
“I’d rather spend a weekend listening to my mother-in-law.”
“I hate numbers and they hate me. It’s mutual.”

This book contains information obtained from authentic and highly regarded sources. Reprinted material
is quoted with permission, and sources are indicated. A wide variety of references are listed. Reasonable
efforts have been made to publish reliable data and information, but the authors and the publisher cannot
assume responsibility for the validity of all materials or for the consequences of their use.
Neither this book nor any part may be reproduced or transmitted in any form or by any means, electronic

How do people really learn? The answers and theories are endless. They include
ideas ranging from genetic imprinting to osmosis and modeling and emotional
intelligence. Brain research is voluminous in the 21st century.
For now, though, please ask yourself: How do I learn?
Isn’t that an interesting question? And, what do you learn? Do you learn information
from reading, watching videos, using computers? Can you learn “people
skills” without interacting with other people? Can you change behavior without a