Disclaimer

This manual is designed to provide authoritative and accurate information in regard to the subjects covered. It is sold with the understanding that the publisher and author are not engaged in rendering an accountancy service or legal advice

All material contained herein is for instruction and information purposes only

If accounting , legal or any other expert assistance is required the services of a competent professional should be sought

The author and publisher can not accept responsibility for the level of success achieved by any parties acting upon such information, as this is dependent upon individual application and effort