Double-entry accounting can be easy if it's explained well, and Mastering Book-Keeping does just that. Now in its updated 7th edition, this popular book has helped thousands of people to get to grips with book-keeping. It explains the principles and practice of book-keeping sequentially, and includes: the bank reconciliation, writing up the petty cash book, extracting a trial balance, accruals and prepayments, setting up a Limited Company, and accounting for VAT. Plus step-by-step guides to compiling a balance sheet, depreciation, accounting for bad and doubtful debts, and much more. Everything is made clear with easy-to-follow explanations. Typical transactions are illustrated throughout to make the information even easier to understand. And, if you're taking LCCI, RSA, BTech, Pitman, GCSE or Open College courses, keep this practical and clear guide to hand; it covers the requirements of all those book-keeping courses.