This text gives the reader an introduction to the subject of accounting and includes themes on the treatment of finance, accounting theory, accounting standards and techniques of funds flow analysis. Also examined are the the latest accounting systems and the use of computers. The book is recognized by the Chartered Association of Certified Accountants (CACA), the Chartered Institute of Cost and Management Accountants (CIMA) and the Associate of Accounting Technicians (AAT). A lecturer's guide and tutor's manual is available free upon request.