This course has been designed according to the National Curriculum and Textbook Board (NCTB) guidelines to introduce students to the basics of Accounting. It helps learners understand the importance of recording, classifying, and summarizing financial transactions in an organized way.

Key topics include: the meaning and objectives of Accounting, the role of Accounting in business and daily life, basic concepts and principles, the double-entry system, debit and credit rules, journal entries, ledger posting, trial balance, and preparation of simple financial statements.

Through clear explanations, step-by-step examples, and practice exercises, students will gain confidence in handling accounting records. The course also emphasizes accuracy, responsibility, and ethical practices in financial record keeping.

By the end of this course, students will be able to:

• Understand the basic principles of Accounting.

• Record financial transactions correctly.

• Prepare and interpret simple financial reports.

• Apply accounting knowledge in academic examinations and real-life situations.

This course serves as a foundation for higher studies in Accounting and Business Education.