Balancing the books is an essential part of business. Accounting methods help businesses collect, record and analyze financial data. Follow trainee accountant Calvin Clegg, a contestant on the quiz show "Who Wants to Make a Million" as he is quizzed with accounting questions that take him back to his accounting traineeship. His supervisor Dianne teaches him how to balance the books and how to evaluate business performance using financial records. Areas covered include accounting information and tools, the balance sheet, calculating profit and loss, cash control, and assessing financial performance. With Dianne's help, Calvin is poised to "make a million".