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# Acknowledgements

This free course was written by Anwar Halari.

Except for third party materials and otherwise stated (see terms and conditions), 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 free course:

Figure 1 Adapted from Image by vectorjuice on Freepik

Figure 2 The Open University, adapted from Oberlo

Figure 10 Horngren et al., 1999, p. 38 Horngren, C.T., Bhimani, A., Foster, G. and Datar, S.M. (1999) Management and Cost Accounting, London, Prentice Hall Europe.

Figure 11 Invgate

Figure 12 Invgate

Figure 14 galbiati / Getty Premium

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