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This book is the an edition for beginners of Accounting and financial management disciplines. General content of the book is based on basic theories of Accounting, and financial management, which gives introductory knowledge to beginners as well as non accounting professional students on Accounting, Book keeping, Financial management, financial control and the practices in the public sector. It has come out as a result of the author being teaching accounting and financial management at the university for the past six year. It is useful for beginners of Accounting and financial control disciplines at all levels form secondary schools (use for book keeping) to the Universities. Local Government officials may use this book for their understanding of the principles of public funds management. Microfinance Institutions will find this book very useful for their staff and the clients (Micro entrepreneurs) who join the schemes. MFIs that train their clients, have greater advantage on this output. Intermediary stage candidates for professional accounting may find this book useful. They are recommended to use.