Business & Money

About the Book

BUSINESS & MONEY- MOHAMMAD SHAHJAHAN FCCA Accounting is not merely about counting numbers or supporting trade and industry decisions. It represents fairness, risk-taking behaviour, social welfare, and human judgment. It is a behavioural and ethical discipline that infl uences economic stability and societal development. This book explores accounting as a decision-making and analytical framework, integrating theory with real-world practice. Readers will fi nd: • In-depth accounting and taxation concepts • Strong emphasis on the decision-making process • Critical commentary in almost every section • Business & money solution of trade • Over 250 frequently asked questions (FAQs) with possible answers • Advanced study tools for ACCA, CA, PhD students, examiners, teachers, professionals, and traders • Numerous open-ended questions with suggested solutions to encourage debate and judgment The book is designed to stimulate critical thinking and promote discussion rather than rote learning.

About the Author

MOHAMMAD SHAHJAHAN was born in a remote rural area of Bangladesh, where he encountered his earliest lessons in accounting and business through real-life experience. His academic and professional journey progressed through college and university education, followed by professional training, examinations, and practical competence in the United Kingdom. His father, Mr. Akhtaruzzaman, was a farmer who later engaged in small business and passed away when Shahjahan was only two years old. His mother, Sayara Khatun, a housewife, also passed away while he was studying for his Honours degree in Accounting. Despite these challenges, Shahjahan completed his Honours and Master’s degrees in Accounting in Bangladesh and later qualifi ed as an ACCA in the UK in the year 2000. He strongly believes in debate-based learning at school and college levels, where students can express arguments, challenge ideas, and develop judgment. In his view, continuous dialogue and openness to change help minimize exclusion and strengthen ethical decision-making. Beyond academics, he enjoys sports and creative pursuits, including football, tennis, snooker, sudoku, and watercolour painting. Other Published Works • Accountancy – Out & In Practice • Accounting – Basics for All