Introduction to Accounting

The “Introduction to Accounting” class is designed for beginners and commerce students who wish to build a strong foundation in the subject. Accounting is often called the language of business, and this course will help learners understand its role in recording, classifying, and summarizing financial information. The class will start with the basics of accounting, including the need and importance of accounting, objectives, and essential concepts such as assets, liabilities, income, and expenses. Students will also learn about double-entry bookkeeping, accounting principles, rules of debit and credit, and the preparation of simple journal entries.

The session is interactive and practical, focusing on examples and exercises to ensure clarity. By the end of this class, students will be able to confidently read and prepare simple accounts, understand the flow of financial data, and develop the base required for advanced topics like ledgers, trial balance, and final accounts. This introductory class will set the right platform for higher studies in commerce, business, and finance.