Publisher's Synopsis
This textbook has been written to cover the requirements of Paper 9: Financial Accounting of the Association of Accounting Technicians. Although designed for the AAT examinations this book can also be used for the final examinations of many other examining bodies.;At the end of each chapter are a number of graded questions dealing with the topics covered in that chapter, together with past examination questions relevant to topics covered in the text up to that chapter.;Suggested marks are given as a guide to the time necessary in the examination. Many of the examples in each chapter use relatively small numbers. This is a deliberate policy to place the emphasis on principles rather than on "number crunching".