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The programme enables you to teach yourself very rapidly the language of debit and credit and the basic technique of bookkeeping. It is not a text book in the normal sense but may be used in conjunction with one of the many textbooks available. It is a programme of self instruction which leads you to an understanding of how business transactions can be translated into debits and credits, and h... More

The programme enables you to teach yourself very rapidly the language of debit and credit and the basic technique of bookkeeping. It is not a text book in the normal sense but may be used in conjunction with one of the many textbooks available. It is a programme of self instruction which leads you to an understanding of how business transactions can be translated into debits and credits, and how book-keeping converts this basic data into the information required for the preparation of accounting reports. The programme leads you from simple to complex ideas in a gradual fashion. If you are unfamiliar with book-keeping you will not be able to understand the later parts of the book until you have understood what comes before. The programme is like a ladder and the parts of the programme are like the rungs in a ladder. You cannot reach the top rung of a ladder unless you have first used all the lower rungs. If there are several rungs missing in the ladder, it is not only very difficult to reach the top, but the ladder also becomes unstable. The same things apply to your knowledge of book-keeping. CONTENTS The book is divided into six chapters. Chapter I is a brief introduction. Chapter II is adapted from the programme Accounting Reports to provide the groundwork on which to build an understanding of book-keeping. Chapters III to VI comprise the main programme, which is followed by a quiz to test the knowledge you have acquired. A glossary of book-keeping language is available at the back of the book.

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