Manual of Accounting - With Issue 2

This looseleaf edition of "Tolley's Manual of Accounting" has been designed for practitioners who work on the accounts of smaller companies - private companies and groups.

Taking the reader in order through a profit and loss account and balance sheet, for each item, it: sets out the requirements that apply to private companies and groups, and explains how they apply in practice; gives worked disclosure examples relating to private companies and groups; and details the exemptions which apply to smaller and medium-sized companies.

It also includes a separate section on the accounts of sole traders and partnerships.