Dr Hilary J Fortes is a lecturer, examiner and Chartered Accountant (SA). He has taught extensively in the UK, continental Europe, India, America and South Africa and is a member of the Institute of Chartered Accountants (South Africa) and the Institute of Chartered Management Accountants. He feels passionately about the need for accounting students to read, study and absorb concepts before reinforcing their learning through practice and revision.

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• Preface Acknowledgements 1: Introduction to accounting 2: Double entry 3: Ledger accounts 4: Cash book 5: Bank reconciliation 6: Petty cash book 7: Value added tax 8: Purchases and returns day books 9: Sales and returns day books 10: Control accounts 11: Accruals and prepayments 12: Depreciation 13: Bad debts 14: The journal 15: Trial balance 16: Errors and suspense accounts 17: Revision 18: The valuation of stock 19: Trading account 20: Profit and loss account 21: Manufacturing account 22: Balance sheet 23: Revision 24: Incomplete records 26: Partnerships 27: Non-profit making organisations 28: Limited liability companies 29: Company financial reports 30: Revision 31: Cash flow statements 32: Analysis of financial statements – an introduction 33: Introduction to cost accounting 34: Break-even analysis 35: Budgeting 36: Standard costing 37: Revision 38: Investment appraisal 39: Revision 40: Computerised accounting 41: International accounting – the future Appendix 1: Self-test answers Appendix 2: Present value table Index