BPP Learning Media's innovative range of materials for the CIMA Certificate Qualification pprovide a clear route to exam success. No matter how you study we have the solution for you from the BPP Effective Study Package. The main objective of this paper is the preparation of financial statements for single entities. These statements are constructed within a conceptual and regulatory framework requiring an understanding of the various valuation alternatives, the role of legislation and of accounting standards. Being able to apply accounting techniques and systems enables the preparation of accounts for different types of operations and for specific transactions. There is an introduction to measuring financial performance with the calculation of basic ratios. The need to understand and apply necessary controls for accounting systems, looking at internal control and the nature of errors and fraud, is also covered. Uwagi: Brzegi stron pożółkłe i zakurzone. Oprawa nieznacznie zarysowana.