An introduction to book-keeping and accounting. It is designed for students taking the following examinations: LCCI Book-keeping (First and Second levels); Pitman Book-keeping and Accounts (Elementary and Intermediate); RSA Accounting (Stage II); GCSE Accounting; and ACCA (Foundation stage). It also covers the book-keeping and accounting skills required for an Intermediate or Advanced GNVQ (Vocational GCSE or Vocational A Level) in Business Studies, and should be helpful to those starting A Level Accounting or taking pre-vocational courses in business and finance, distribution or public administration.;The text has been fully revised and updated for this third edition, and each unit now concludes with a new self-contained Revise and Test section to enable students to assess their own progress and understanding.