Acknowledgements
This free course was written by Professor Jane Frecknall-Hughes.
This OpenLearn course provided a sample of level 2 study in Business & Management.
Except for third party materials and otherwise stated (see terms and conditions [Tip: hold Ctrl and click a link to open it in a new tab. (Hide tip)] ), this content is made available under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 Licence .
The material acknowledged below is Proprietary and used under licence (not subject to Creative Commons Licence). Grateful acknowledgement is made to the following sources for permission to reproduce material in this course:
Course image: Jorge Franganillo in Flickr made available under Creative Commons Attribution 2.0 Licence .
Illustrations
1.1.1: Portrait of Luca Pacioli (c. 1445–c.1514). © The Bridgeman Art Library
Every effort has been made to contact copyright owners. If any have been inadvertently overlooked, the publishers will be pleased to make the necessary arrangements at the first opportunity.
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This free course is adapted from a former Open University course called 'Financial accounting (B291)' .