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Accounting is a central function in businesses today. This book serves as an introductory companion to those pursuing courses in accountancy by simplifying this important business function. It features: Worked examples in each chapter taking the learner through the various stages of preparing accounts ?Revision questions that can be used to ground ideas that have been learned in the chapters tackled ?A coherent flow that allows the learner to build on previous ideas. Powerful examples that are not easily forgotten ?Simple expressions that allow each learner to experience accounting The authors have taken particular care to ensure that each accounting idea is explained exhaustively and supported by worked examples. This book will therefore serve as an important stepping stone to understanding and applying accounting concepts. James Gachihi is a qualified accountant and is currently Business development manager for Learning Through Cooperation, David Spurling is the founder of Learning Through Cooperation. They are also co-writers of Principles of Business and Management also published by Abramis.