Basic Accounting Course P REFACE Accountants always play an important role in the progress of an economy of any cou ntr y, as the y are responsib le for proper book keeping and implementation of effective financial controls. As a result of revolutionary changes due to development of Acc oun tin g Standards and tec hniques of Str ate gic Man age ment, the ac cou ntant of today is also required to develop his role as a manager so as to play an effective role in the process of decision making for the achievement of organizational goals. In view of the changes in International Scenario and the development work started in Afghanistan after the fall of Taliban regime, millions of dollars have been donated by the International Aid Agencies involved in the rehabilitation and reconstruction work. Therefore, it has become an essential need to manage these funds effectively and utilize them efficiently, so that ultimate goal of making the country prosperous could be achieved in a successful manner. To achieve this objective, need is felt to make an effort to enhance the professional skills and capabilities of all those, who are related to the fie ld of fi nance and accounts and those who ar e wi ll ing to become fi nanc e professionals. This study course is designed after considering the needs for both the on job account officers as well accountancy students and for others who want to choose accountancy as their career. Practical and theoretical aspects have been discussed simultaneously. We have made every possible effort to cover most of the topics and the practical problems that may arise during course of their work. However, there is always room of improvement and the suggestions and recommendations to improve this manual and effective training shall be highly appreciated. AIBM Team This material has been developed for the beginners of CAT qualification by Arif Aziz (Director-AIBM). 1
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