Businesses exist to provide goods or services to customers in exchange for a financial reward.
Public-sector and not-for-profit organizations also provide services, although their funding comes not from customers but from government or charitable donations.
While this book is primarily concerned with profit oriented businesses, most of the principles are equally applicable to the public and not-for-profit sectors.
Business is not about accounting. It is about markets, people and operations (the delivery of products or services), although accounting is implicated in all of these decisions because it is the financial representation of business activity.
