This book is intended as a core textbook for non-accounting students who need some understanding of accounting. The students can be majoring in business either as undergraduates or graduates, or in non-business areas such as engineering, law and media. The theme of the book is financial reporting as an essential and significant part of corporate governance.  The book can be used as a self-contained text to support a specific course or module.  However, it is designed so that it can be built on in more advanced courses on the subject.  For this reason, it may be used by specialist accounting students in introductory courses.