1. The nature and environment of accounting -- 2. Introduction to the double entry book-keeping system -- 3. Operating the double entry system -- 4. Introduction to the preparation and principles of accounts -- 5. Types of commercial entity and the proprietors’ interest -- 6. Long-term assets -- 7. Current assets -- 8. Sources of finance -- 9. Presentation of the accounts --10. Principles governing accounting practice -- 11. Inflation and the accountant -- 12. Cash budgets and funds flow -- 13. The interpretation of accounts.