This handbook provides a guide to all the key terms within accounting. Each entry begins with a one-sentence definition and is followed by an explanation and examples. The more important the term, the more detailed the entry. Entries are carefully cross-referenced, to enable students to build up knowledge of particular topics for use in essay-writing and in answering examination questions. This title is part of a series of focused subject-glossaries which aim to provide a guide to all the key terms relevant to the A Level and GNVQ syllabuses within the subject area. This title should also be useful to first-year undergraduates and ACCA examination candidates.