29 mins, 2002        [password required] Dave Nellist presents a lively explanation of accounting systems and what they do. Bill Brookman Productions is a small street-theatre company. They use Sage software for their accounts. The basic elements of sales, purchase and nominal ledgers are explained, including invoicing. The film also looks at the accounting systems at Clinton Cards and the huge Arcadia Group, owners of several big high street retail chains. Big as they are, the same principles apply to these firms just as much as to small businesses. The film also includes a brief history of accounting systems, and explanation of double-entry book-keeping and the important role of accounting systems in providing management information