Pedal Power is a manual accounting practice set based on a perpetual inventory system. Students are asked to complete the accounts while the proprietor's partner is away for a month. All the necessary information is provided, including actual source documents such as cheque butts and invoices.

In extracting the information from these documents, students have the opportunity to experience a real business scenario and enhance their understanding of practical accounting in the GST environment - from the double-entry system to preparing a post-closing trial balance.

Key features include:

• Introduces students to GST and its implications in a real world scenario.
• Written in a clear, accessible writing style.
• Provides all the necessary documentation, including ledgers in the practice set.