This subject develops the knowledge and skills required by accountants in dealing with the problems which are unique to their professional work in the small business sector. It highlights and emphasises the practical matters associated with the initiation and growth of a small business.

Topics covered include an overview; the requirements of establishing a business – the steps and structures; economic business cycles' growth and future; acquiring and/or financing the business; accounting – records, control, costing and pricing; financial analysis and management; appraisals and acquisitions; the growing trend towards franchising as a form of small business; taxation and tax planning; insurance and risk; business disaster planning and recovery; and business and financial planning and budgeting.

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