Many business documents seem largely incomprehensible to everyone except the lawyers who drew them up. But here's a good introduction to the rules and reasoning behind standard partnership and incorporation documents: Organizational Documents: A Guide for Partnerships and Professional Corporations, by Mark F. Murray. A lawyer with expertise in business accounting and corporate-law issues, Murray writes about business management for American Institute of Certified Public Accountants. Buy-sell agreements, employment contracts, and partnership agreements are among the documents discussed here in a no-nonsense, easily understood style.

Published by AICPA, this 124-page book costs $25. The book is also available on either WordPerfect or ASCII at $40 per disk. To order call AICPA at 800-334-6961.

-- Jill Andresky Fraser

* * *