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Accounting is language of business, it has its own grammar and rules. It is difficult to understand accounting for a lay man. We believe that accounting is natural and obvious for a rationale man. Accounting is part and parcel of the life. A rationale man is always maintaining his own account in implied or express way. Author attempts to explain accounting by simplifying accounting concepts, theory and illustration in lucid manner through routine life examples. Highly technical matters have been explained through illustration of real life. It has been taken sufficient care that in simplifying accounting for learning, we do not dilute essence of accounting. The book explains in its logical sequence: the meanings of accounting, rules and methods, input, process, output and use of accounting. Each chapter is built around a story. The book is attempting to make accounting understandable to non-accountants, and authors do not claim to make an expert accountant. The book is useful to abusiness manager and entrepreuner, particularly having no finance & accounting background.