Formerly published under the title "Key to Accountancy," this edition now incorporates the exercises contained in its parent volume "Accountancy" thus making it self contained. It includes a collection of typical examination questions with standard answers to assist the tutor and student in checking their own work. The book has been completely revised and brought up to date to conform with recent legislation, particularly the Companies Act, 1948. A number of problems from recent examination papers are included. The majority of the questions have been taken from the recent examinations of the various bodies of professional accountants.