First published by Pan Books as Practical accounts, 1983 and 1987

Preface - PART 1 BOOK-KEEPING AND ACCOUNTING FOR THE SOLE TRADER - Businesses and Balance Sheets - Double Entry Book-keeping - Expanding the Ledger - The Trial Balance - The Cash Book - Documents and Journals - Introducing Control - Measuring and Accounting for Profit - Prepayments and Accruals - Providing for Bad Debts - Estimating and Recording Depreciation - PART 2 ACCOUNTING FOR DIFFERENT ORGANISATIONS - Partnership Accounts - Limited Company Accounts - Manufacturing Accounts - Departmental Accounts - Incomplete Records and Club Accounts - PART 3 ACCOUNTING AND MANAGEMENT - Ratio Analysis - Cash Flow - Absorption and Marginal Costing - Budgetary Control - Answers - Appendix: GCSE Questions - Index

This book provides a comprehensive introduction to the principles and practice of book-keeping and accounting. Throughout the text, real-life case studies are used to illustrate principles. There are many practical exercises (with answers) and activities included. A section of GCSE questions is given at the end of the book.