Accouting is sample A=l+o/e,first stsir of accouting is a basis of accountancy which has been designed as seif help in fact this book is the result of research and teaching experience about ten years it will greatly help the beginning who want/eich to learn accouting logical and scientifically moreover it will help the learners to learn transaction equation journal ledger cash book trial balance adjusting financial statement and cost sheet besides the learners will findit useful for their viva voce too as the syllable is compatibility will the Syllabus. bba first years for basis understanding