This document provides an introduction to accounting. It discusses accounting as an art that involves recording, summarizing, and reporting. Key accounting principles like assets equaling liabilities plus equity and debits equaling credits are introduced. Accounting is divided into several areas including financial, cost, tax, budgetary, auditing, and governmental accounting. Examples are given of where accounting can be found such as banks, tax offices, companies, markets, and counters. Finally, the document asks where students may go after vocational school, such as continuing their education in college.