Introduction -- The ledger and the concept o double entry -- Cash book -- Source documents and books of original entry -- The petty cash book and columnar system of book-keeping -- Bank reconciliation statements -- Final accounts -- Depreciation of fixed assets -- Accruals, prepayments and provisions -- Preparation of sole trader's accounts with end of year adjustments -- Correction of errors -- Control accounts -- Accounting for incomplete records or single entry accounting -- Accounts for non-profit organisations -- Manufacturing accounts -- Partnership accounts- introduction and final accounts -- Partnership accounts-change and dissolution -- Company accounts- an introduction -- Company accounts -final accounts -- Company accounts-published accounts -- The purchase of a business -- Valuation of stock and insurance claims -- Interpretation of accounts- ratio analysis and cash flow statements -- Departmental accounts -- Accounting concepts and standards.