This book teaches in a simple and easy to understand way the major topics in Business Accounting, to cover the requirements of many examination bodies in Accounting and Finance. It simplified the topics so that there is no ambiguity in understanding them, in order to enable students of both secondary schools, Polytechnics and Universities to achieve excellent success in their examinations. Business executives without accounting bias will also find the book useful, as it simplified accounting and financial practices needed by business executives to manage their firms profitably.