Basic Beancounting is intended to help non-accountants understand basic bookkeeping principles and procedures so that they can maintain a simple set of accounting records for a small business. In this book, Cook takes some of the mystery out of the accounting process. He explains, in a simple step-by-step fashion, the procedure for turning source documents into completed financial statements that can be used to help manage the business. Bookkeeping follows a simple set of rules. Once you know the rules, the rest is easy.