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Accounting involves a process of identifying, measuring, recording and reporting economic information to guide decision makers in their allocation of scarce resources (or money). Such decision makers may be internal to an organisation (such as managers, directors and employees) while others may be external to an organisation (such as investors, consumers, suppliers, government authorities and financial institutions).
For example, managers may need accounting information to help determine their sales mix and price of goods while investors may need to analyse the financial structure and financial performance of an entity by using accounting information.
Whether you are preparing accounting information or using accounting information to make decisions, there are some basic mathematical concepts you need to be able to understand and apply. These mathematical concepts would have been learned in your school years but if you have not used them for a while, you might need a bit of revision.
NOTE: All of the materials presented here are also available in an iTunesU course that can be downloaded to your iPad for viewing offline. Access the iTunesU course.