The BEC213 “Introduction to Accounting” introduces students to the principles and rules of accounting, accounting statements/financial information and analysis of accounting statements. It is designed for students with no prior knowledge of accounting, this course explains the purpose, meaning, interpretation and use of financial accounting data. The course material aims to present students the basic concepts of accounting, to present and understand the accounting cycle, to determine the profit/loss of a business during a year, to draw up the basic statements of accounting/financial information and to analyze them using various analysis tools such as indexes.