Foundation Accounting

This text provides coverage of the theory and practice of accounting at Foundation level. Graded exercises and examination questions provide practice and self review. The book is used on courses such as ACCA, CIMA, AAT, ICSA, BA Accounting and Business Studies, BTEC HNC/D Business and Finance, IComA. This new edition incorporates information technology applications by Ron Fraser. Most of the exercises and questions have been set up to be done on a spreadsheet in specially designed templates. A disk in Supercalc, Lotus or Works is available to lecturers. The case study in business transactions can be used as practice in computerized accounting and as a stepping stone to a full-blown computerized accounting system. Students can also explore "what if" situations as an aid to learning. Full instructions are given in the book on the use of the spreadsheet. A free lecturers' supplement comes with the course text.