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A landscape gardener's Income and Expenditure Accounts and Balance Sheets are presented for four years. During the last year the business made a loss, yet the proprietor increased his drawings. The case requires examination of the Accounts to identify the likely reason for the loss and the possibility of future liquidity problems, a simple cash flow statement to show how the cash was obtained for the drawings, discussion of the relevance of the figure of loss as a measure of the results of being in business, and recommendations for action by the proprietor. The case is useful as a vehicle for integrating a number of ideas for interpretation of Accounts in a single class session.