Introduction

Who is this book for?
You have just finished 10th class. Maybe you're looking for a skill that can get you a job. Maybe someone told you "accounting mein scope hai" and you wondered — what even is accounting?
This book is for you.
It doesn't matter if you've never opened a computer. It doesn't matter if the word "GST" sounds scary. By the time you finish this book, you will be able to:
- Keep accounts for any small business
- File GST returns
- Use ERP software confidently
- Apply for jobs as a bookkeeper, GST practitioner, or CA office assistant
Meet the characters
This is not a boring textbook. This is a story.
You'll follow Meera Joshi, an 18-year-old from Bageshwar who joins a CA's office in Haldwani as a trainee. She knows nothing about accounting on Day 1. By the end, she's running the show.
Along the way, you'll also meet:
- Sharma Sir — the CA who mentors Meera. Patient, practical, full of real-world examples.
- Negi Bhaiya — the junior accountant who shows Meera the daily work, the software, and the shortcuts.
- Rawat Aunty — runs a kirana shop in Almora. Meera's first real client.
- Bisht Ji — runs a wholesale spice business. GST-registered, bigger transactions. Meera's second client.
- Pooja — Meera's friend who works at a bank. Shows up later to talk about career options.
Their stories are fictional, but every problem they face is real. Every concept in this book is taught through something Meera encounters, struggles with, or figures out.
How this book is organized
The book has six parts:
Part 1: Foundation — What is accounting? Why do businesses keep accounts? What do debit and credit mean? You start here even if you know nothing.
Part 2: Bookkeeping by Hand — Vouchers, journals, ledgers, trial balance, financial statements. Meera learns to do everything on paper first.
Part 3: Accounting on Computer — Meera learns to use Udyamo ERPLite, an ERP software. Everything she did by hand, she now does faster on computer.
Part 4: GST — What is GST? How to calculate it. How to file returns. This is the skill that gets you hired.
Part 5: Beyond Basics — TDS, payroll, fixed assets, bank reconciliation. The extra skills that make you stand out.
Part 6: Your Career — Where can this knowledge take you? How to get your first job.
Read Part 1 first. Then go in order. Each chapter builds on the last.
One more thing
Every chapter follows the same pattern:
- A story — what Meera encounters that day
- The lesson — Sharma Sir explains the concept
- Hands-on practice — Meera does it herself
- Quick recap — key points in bullet form
- Practice exercise — now YOU try it
Don't just read. Do the exercises. That's how Meera learned, and that's how you will too.
Let's begin. It's Meera's first day at Sharma Sir's office.