The text covers all aspects of financial and management accounting found on degree, HND(C) and HCIMA courses. It assumes no prior knowledge of accountancy and builds up ideas and principles accordingly. The emphasis throughout is on the service sector and the accountancy function is considered as part of a much wider business context in order that students may relate accounting practice to a range of different business areas. Specific techniques and real life examples and case studies relating to hospitality, tourism and leisure are included throughout.