This book is an up-to-date study of the principles pf book-keeping and accounting. What are Business Accounts?, Double-Entry Book Keeping: First Principles, Double-Entry Book Keeping: Further Transactions, Business Documents, Balancing Accounts - The Trial Balance, Division of the Ledger - Primary Accounting Records, Value Added Fax, Cash Book, Petty Cash Book, Bank Reconciliation Statements, An Introduction to Computer Accounting, Final Accounts, Accruals and Prepayments, Depreciation of Fixed Assets, Bad Depths and Provision for Bad Debts, The Extended Trial Balance, The Regulatory Framework for Accounting, The Journal, Correction of Errors, Control Accounts, Incomplete Records, Club and Society Accounts, Partnership Accounts, Changes in Partnerships, Limited Company Accounts, Manufacturing Accounts, Cash Flow Statements, Interpretation of Accounts, Calculating Wages and Salaries, Paying Wages and Salaries, Full-Length Case Studies, Multiple Choice Questions, Appendices, Index.