Accounts are required by all commercial enterprises, not only historical, particularly for taxation purposes, but also future projections, increasingly required for the raising of finance.

The proper recognition of the crucial 'facts & figures' within any business will enable a reporting system to be set up which can provide the businessman with simple but meaningful information regarding his progress, or otherwise.

Business Plans and future projections are a necessity not only for new businesses but also for enabling established businesses to foresee problems ahead.

Cash Flows are an integral part of such forecasting; many profitable businesses have failed through insufficient cash flow planning.