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.

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