Lulu Marketplace

The intent of this book is to provide enough information so that the serious reader will acquire an understanding of basic accounting principles. It covers the same material as that usually found in a first year college accounting course, except that cost accounting has not been included. Although the intent is thus similar to most introductory accounting texts, the approach differs markedly. An easy to read style has been achieved by the use of children's dialogue throughout. The author has attempted to write the book in such a manner that an individual with no previous exposure to business will grasp the idea of the profit motive and how achieving this goal is aided by accounting. The hows and whys of accounting are shown by tracing the activities of two youngsters who start a business, and who discover the need for record keeping.