Book excerpt: Principles of Accounts is a major new textbook which provides in-depth coverage of all aspects of the CXC Principles of Accounts and Book Keeping syllabuses at basic and general levels. It is also an invaluable resource book for students preparing for advanced level accounting and for those taking accounting examinations with other examining bodies. Emphasis is placed on a clear, thorough, step-by-step presentation suitable for both classroom use and self study. Worked examples of typical exam-style questions reinforce the text and illustrate the layout of different kinds of accounts. Numerous exercises in each chapter give students plenty of practice on questions based on CXC requirements. Selected answers are given at the back of the book.