This book is designed for the general reader, who is interested in knowing how Bookkeeping and Accounts is done. It exposes the procedures and terminologies. So far, its the only book explaining the straight forward accounting practice, leaving out the unfriendly debit and credit. It provides a background for those interested in the profession. The layout provides a relaxing and interesting read. Its well written, reader friendly, and very easy to understand. Its written by an ACCA Qualified Accountant, a professional teacher, and an experienced writer with many titles. It covers the following: 1. Accounts Preparation Stages 2. Receipts Analysis 3. Payments Analysis 4. Periodic Control Accounts 5. The Accounts File 6. Year End Procedures 7. Adjustments 8. The Profit And Loss Account 9. The Balance Sheet 10. Notes To The Accounts 11. Wages, NIC, And Taxes 12. Performance Evaluation 13. Credit And The Ledger 14. Debtors 15. Creditors 16. The Trial Balance And Suspense Account 17. Accounting Principles And Concepts 18. Computerization