This book is written for basic level readers who need the primary knowledge of accounting. Every accounting works need to justify the primary level where clerical works been carried on for the organizations. Every duties need fundamental knowledge- where the organizer or directors ignore intentionally or lack of knowledge. Therefore, the mistakes remain in the basic process, which could mislead the top level of process. In the same way, students might face problem and consequently they may suffer in exam or in practical life where professionalism is vital aim. That's why here been emphasized the thoughts into basic level of accounting, so that the process would progress very smoothly. Also in this book, has been extracted some important areas, such as: ¿ Basic thinking of business success; ¿ Comments in every chapter in italic letter; ¿ Two hundreds of multiple choices questions (mcq) & answers; ¿ FAQ (frequently ask questions & answers) which readers may ask and would enjoy; ¿ Included some taxation comments & computation where applicable; ¿ Some exceptional cases, such as transection intersection, accounts in short cut chapter for readers; ¿ Exam-style questions and answers which may helpful for advanced level readers; ¿ End of every chapter, you can find comments, reality check and 'where you could be wrong' explanation and identification;