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This introductory textbook and workbook are designed for students and professionals who are beginning their study of bookkeeping. It provides a comprehensive overview of the fundamental principles of the field, including the accounting equation, journalizing transactions, and the preparation of basic financial statements. The book includes a series of mock exams that mirror the format and difficulty of the actual certification tests, providing the practice and reinforcement needed to build confidence and achieve success. Detailed explanations and step-by-step solutions are provided for every exercise, ensuring that students understand the underlying principles of each transaction. This resource is an ideal tool for self-study or as a supplement to an introductory bookkeeping course.