This is a students' guide to accounting and financial reporting covering requirements of examinations up to intermediate level, that is up to and including ACCA Level 2.8 RFA. The chapters offer a summary of SSAP/FRS, illustrations from the latest PLC annual reports and recent exam questions and answers. To any lecturers who have had an inspection copy of the book, a free supplement is available in January of each year covering any new legislation between 1st June and 31st December.