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The prime objective of this long-established book is to provide the student with a broad perspective of business accounting based upon a sound conceptual framework. It does this by integrating the theory with the application, presenting accounting concepts as simply and directly as possible, and stimulating independent thought on the part of the reader. R. J. Bull BSc (Econ), FCCA, Former Director and Chief Executive Polytechnic South West Lindsey M. Lindley BSc, ACA, Cert Ed, Senior Lecturer, Plymouth Business School, University of Plymouth David A. Harvey BSc (Econ), MSc, PhD, IPFA, Principal Lecturer, Plymouth Business School, University of Plymouth

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