Along with my wife, I run a training and support service in Australia for small business users of accounting software.
I wrote this guide years ago, when my wife was studying accounting. She had already had years of back office experience when she did the course, so she didn't have too many problems with the terminology and concepts involved in the course. This was not the case for many of the younger students, though, and I noticed they seemed to be struggling against the older and more experienced students. So I experimented with many styles until I settled on this one. It was never meant to be a comprehensive treatment of the subject that a text book would give, but rather, it was to serve as a kind of interface between the novice and the seasoned accountant.
The booklet is designed so you can keep reading - moving over difficult concepts and so on - just like a bulldozer does over rough terrain.