Basic accounting course guide for beginners and I.Com students
By the Hunarzai team. Facts checked 14 November 2026.
The short answer
A basic accounting course teaches how businesses record money: assets, liabilities and capital, the accounting equation, the rules of debit and credit, and journal entries. It suits I.Com, D.Com and D.B.A students and anyone starting from zero. On Hunarzai a recorded course costs up to PKR 4,999, a hybrid course up to PKR 7,999 and a live course up to PKR 9,999. Hunarzai has a recorded basic accounting course in Urdu for beginners and I.Com students.What is accounting?
Accounting is recording, sorting and reporting a business's money: what it owns, what it owes, and what comes in and goes out. Every later topic, from ledgers to final accounts, is built on a few basic ideas, so it pays to learn them properly first.
Matlab: accounting ki buniyad pakki ho to agay ke chapters asaan ho jate hain.
The basics every course starts with
| Idea | In short |
|---|---|
| Assets | What the business owns, such as cash, stock and equipment |
| Liabilities | What the business owes, such as loans and money owed to suppliers |
| Capital | What the owner has put in |
| The accounting equation | Assets = Liabilities + Capital, which stays in balance after every transaction |
| Debit and credit | The rules for which side of an account each change goes on |
| Journal entries | Writing each transaction down in date order, with its debit and credit |
A simple example
The owner starts a shop with PKR 50,000 cash. Assets (cash) go up by PKR 50,000 and capital goes up by PKR 50,000, so the equation still balances. In the journal, cash is debited and capital is credited.
Who a basic accounting course suits
- I.Com, D.Com and D.B.A part 1 students who need the foundations for their exams.
- Small business owners who want to understand their own books.
- Anyone heading into finance or office work who has never studied accounting.
How to choose an accounting course
- Match your syllabus. If you are studying for a board exam, check the course follows your class and part.
- Lots of practice. Accounting is learned by solving entries, not only reading rules.
- Clear language. A course in Urdu can make debit and credit rules much easier to follow.
The recorded accounting course on Hunarzai
Basic Accounting Concepts. I.Com, D.Com, D.B.A (part 1) is a recorded course in Urdu by Nasir Mehmood, for beginners and I.Com students. Its lessons cover basic accounting concepts, assets, liabilities and capital, types of accounts, debit and credit rules, journal entries and the accounting equation, with practice and a quiz. No earlier accounting knowledge is needed. Recorded courses on Hunarzai cost up to PKR 4,999; check the course page for its price.
Questions people ask
What is the accounting equation?
Assets = Liabilities + Capital. Every transaction changes at least two items, and the equation stays in balance.
What is the difference between debit and credit?
They are the two sides of every entry. The debit and credit rules tell you which side each change goes on, depending on the type of account.
Is the course useful for I.Com part 1?
Hunarzai's basic accounting course is made for beginners and I.Com, D.Com and D.B.A part 1 students. Check its lesson list against your own syllabus.
Do I need maths to learn accounting?
Only basic arithmetic. A calculator, a notebook and steady practice matter more.