Each and every business in our great Capitalistic Economy uses the system of Accounting as an integral and necessary part of the operations of a business. Consequently, the subject of Accounting has become a required set of courses for any college business student, regardless of their business major or minor. The challenge for each individual student is to learn this complicated and yet widely used system. 

Many students struggle with accounting because they have never taken an Accounting class, they think Accounting is all math, or they did not understand it the first time through.  The purpose of this online booklet is to provide the basic concepts of Accounting before tackling more difficult classes.  The concepts help an individual learn how to crawl and walk before enabling them to hit the ground running in college accounting courses.  The Math used in the booklet is easy and the learner will know quickly when they are right or wrong as they progress.  The goal is to lay a foundation of understanding of this important system.