The purpose of accounting -- The environment of accounting -- Concepts of accounting -- Accounting as a system -- Fundamentals of the recording process -- Expanding the set of accounts -- The general journal and general ledger -- Perpetual inventory -- Periodic inventory -- Personal accounts -- Cash transactions -- Credit transactions -- Fixed assets and depreciation -- Debtors -- Year end adjustments -- An introduction to companies -- Share capital and reserves -- Long term liabilities -- Disclosure requirements -- Cash flow statements -- Sector accounting -- Branch accounts -- Non-profit organizations -- Partnerships -- Close corporations -- Manufacturing concerns -- The analysis and interpretation of financial statements.