The fourth edition of this textbook has been fully revised and updated to include the most recent changes in regulations. It begins with a stage-by-stage introduction to double entry book-keeping and accounting, moving onto more specialized applications in the later chapters. With the focus on practice the topics include depreciation, bad debts, control accounts, limited companies, funds flow and joint ventures. Combining easy-to-follow examples and clear presentation, this text has been designed to cater for those studying introductory accountancy at degree level as well as students taking professional exams. It includes questions and solutions which allow students to test their progress.
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