The purpose of this book is to introduce elements of the law concerning dealings with goods in Hong Kong to non-lawyers. It assumes that the reader is familiar in outline with the legal system in Hong Kong and knows something of the law of contract. Technical terms are explained in Chapter One to enable the reader to study the chapters on substantive law without needing to consult a legal dictionary. The dealings which can be effected with goods have been described in some detail. This book contains all that an accounting student needs to study for Hong Kong Society Accountants' Examination in respect of goods.