Book keeping is neither dull nor mysterious - its rules are logical and straightforward and are readily mastered by practice. Teach Yourself Book Keeping is a comprehensive introduction to the principles of book keeping and the practical skills of recording transactions, posting the ledgers and preparing final accounts. This book: explains the purpose and use of books of original entry as the basis of the double-entry system; describes the processes of recording purchases, sales and cash transactions; shows how these records are used to prepare the final accounts - the manufacturing, trading and profit and loss accounts and the balance sheet - to provide accurate financial statements; and, explores petty cash, depreciation, partnership, company law, business documents and the effect of changes in IT. Worked examples throughout allow you to put the theory into practice. There is also a wide range of carefully graded questions and examination papers with sample answers.