Copyright © Pascal Press 2006
ISBN 1 74125 141 9
Pascal Press
PO Box 250
Glebe NSW 2037
(02) 8585 4044
www.pascalpress.com.au
Publisher: Vivienne Petris Joannou
Project editor: Ian Rohr
Editor: Jo Avigdor
Page design, layout and cover by d Pty Ltd
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Printed in Australia by Printing Creations
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without written permission. Inquiries should be made to the publisher.
Please note: No person should rely on the information provided in this guide without
fi rst obtaining professional advice. This guide has been prepared and is published for
the purposes only of providing guidance in relation to the subject area covered and is
sold on the understanding that: (i) the authors, the publisher and all other persons
involved in the preparation and publication of this guide are not engaged in rendering
legal, accounting or other professional services; (ii) the information contained in
this guide is current at the time of publication of this guide and is subject to change
at any time without notice; (iii) no warranty or representation is made with respect
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(iv) the authors, the publisher and all other persons involved in the preparation and
publication of this guide are not responsible or liable to any person (whether or not
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Accounting DiZign.indd ii 15/2/06 9:51:11 AM
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