The light-hearted approach of this world-famous programme helps take the fear out of financial documents and complex concepts and, although accounts might never become a manager's favourite topic, it does at least make them understandable.

Meet two contrasting people a well-educated company director, and the streetwise owner of a small factory to see how the whole process of business finance works.

Because the success or failure of her manufacturing company is down to her, the factory owner knows the importance of understanding how money goes round the business and how to track and measure it and she's happy to explain it in everyday language!

Having been previously too embarrassed to admit his lack of knowledge, the company director learns from her the difference between key documents and the significance of the balance sheet, profit and loss accounts and cash-flow forecasts.

This well-presented and structured programme assumes no prior knowledge of finance, and avoids financial jargon in favour of everyday language to convery the key points.