Publisher's Synopsis
Although designed for the Association of Accounting Technicians paper 5 examination, this text is also useful to students studying paper 1 and those studying for the final examinations of many other examining bodies. At the end of each chapter there are graded questions relevant to the topics covered in that chapter, plus past examination questions covering topics dealt with in the text so far. It is recommended that these questions be worked and reworked as a consolidation process. Many of the examples use relatively small numbers. This is a deliberate policy to place the emphasis on principles rather than on "number crunching".