This book is intended primarily for those who are studying, or who have completed, the programmed text Essentials of Accounting, 9th ed. It contains the complete text of every point made in that book. It can be used either to review the meaning of an accounting term or to review an entire topic. Usually, the easiest way to review a term is to look it up in the Glossary. The Glossary gives a short explanation. If you want to review a whole topic, you can refer to the Table of Contents for the part and section in which the topic is discussed.