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The McGraw-Hill 36-Hour Course: Finance for Non-Financial Managers is a practical business finance guide aimed at readers who need to interpret financial information without being trained accountants or finance professionals. Written by H. George Shoffner with Susan Shelly and Robert A. Cooke, this third edition was published by McGraw-Hill in 2011 and is part of the publisher’s 36-Hour Course series. Its purpose is not to teach advanced corporate finance theory, but to build enough working knowledge for managers to read financial statements, understand basic reports, and make better operational decisions. The book focuses on essential concepts that shape everyday management, including the meaning of profit, cash flow, balance sheets, income statements, pro forma statements, and the audit process. It is structured as a self-contained learning tool, with chapter-ending self-tests and an online final exam, making it especially useful for independent study. The overall approach is explanatory and applied, designed to help non-financial professionals become more comfortable with the language of business numbers.