Accounting: A Foundation is written for any student starting a course of study in bookkeeping and accounting. Based on a new interpretation of the accounting model, the book begins with a clear and coherent introduction to double entry. It then uses the new model to describe and illustrate the financial workings of the limited company. As a general introduction, the book covers the accounting knowledge required by non-specialist students of business and management as well as those who will go on to study accounting in depth. In UK further education, the book is suitable for courses aimed at AAT Foundation, BTEC HND, A-Level, RSA, LCCI, GCSE, and introductory levels of the main professional bodies such as ACCA, CIMA, ICSA, CIPFA and the main English, Scottish and Irish professional bodies - the ICAEW, the ICAS and the ICAI. In effect this means anywhere that a knowledge of the technical aspects of bookkeeping is required. There are equivalent courses at this level in all countries of the world. In higher education the book is suitable for undergraduate courses in accounting and business where the tutor wishes to teach the technical background to accounting thoroughly. This readership extends to the non-specialist market, as some teachers wish to teach double entry to students even though they may be on an appreciation course. Undergraduates who specialise in accounting, eg those doing a BA Accounting and Finance (in Europe the Economics route) or combined/joint degree with languages will need to study the technical aspects of accounting in depth in order to progress to modules on intermediate and advanced accounting.