This is a guide to financial management written particularly for people either thinking of setting up a small business or actually running one. It sets out to help the small business person improve their understanding of financial and management accounts. It is written for people wishing to:

• Present a plan to a bank manager or other financial institution
• improve the profitability of their business by introducing appropriate financial monitoring procedures and control systems
• produce their own accounts
• improve their knowledge so that they no longer feel at the mercy of their accountant.