About the author Martin Quinn is a lecturer in accounting at Dublin City University and a Chartered Management Accountant with many years' experience in accounting practice and industry. For the past six years, Martin has been teaching the accountants of the future. He has a firm belief in getting the basics right first, leaving complex topics easier to appreciate. He also advises many small busi- nesses on book-keeping and accounting issues. Martin is author of Brilliant Book-keeping, and Book-keeping and Accounts for Entrepreneurs, both from Pearson and has contributed to a number of academic textbooks. He regularly updates his blog at http://martinjquinn. com with pieces on accounting and general business.