For many firms there is a greater emphasis on unincorporated clients than on limited company ones and as a result ensuring quality for these is essential. The Accounts Preparation for the Unincorporated Business (APUB) pack gives a structure for ensuring this.

This product was updated in March 2014.

The Systems

Major features of the systems are:

  • Indexed for ease of reference
  • Indexing is designed for use as a complete filing system for a current years file
  • All sections allow for additional work for individual clients
  • Low price makes cost per client almost negligible
  • Printed on yellow card

Referenced in a similar manner to the APAEC pack this framework forms part of a series which will permit consistency and quality throughout your accounting assignments.

Sections covered

  • Job Completion Checklist
  • Financial Statements Overall Review
  • Working Papers Completion Checklist
  • Final Points for Meeting or Discussion with Client
  • Assignment Plan Checklist
  • Assignment Approach
  • Fixed Assets
  • Investments
  • Stocks
  • Debtors and Prepayments
  • Bank and Cash (including long term debt)
  • Creditors and Accruals
  • Taxation
  • Capital
  • Profit and Loss Account
  • Nominal Ledger


APUB is supplied in packs of 10 (minimum order)

1-5 packs £73 + VAT

6-10 packs £68 + VAT

11-20 packs £63 + VAT

21 + packs £58 + VAT

Discount of 10% available to members of the CA Practitioner Service .

Contact Practice Support on +44 (0)131 347 0249 for more details.


  • Practitioner offers and services

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