The author, who prepares financial statements for companies and organizations, has attempted to apply standard business accounting practices to the budget of the United States. Although the idea is novel, Heuser's result is 150 pages of balance sheets and income and expense statements that only the most dedicated bean counter could find meaningful. Not only does the author fail to indicate the source of his figures, which often differ from official ones, but he also neglects to mention how he is qualified to ``audit'' the government. Readers needing to know revenue sources of how much the government spends on any particular agency or department are better served by consulting the Office of Management and Budget's Budget of the U.S. Government. -- Andrea C. Dragon, Coll. of St. Elizabeth, Convent Station, N.J.