Kursus ini meliputi ilmu kandungan pedagogi dan konsep asas perakaunan, persamaan perakaunan, dokumen perniagaan, buku catatan pertama, lejar, imbangan duga, penyata kewangan serta perakaunan sebagai alat kawalan dan perancangan dalam perniagaan. ((This course covers pedagogical content knowledge and basic accounting concepts, accounting equation, business documents, book of first entry, ledger, trial balance, financial statement and accounting as controlling and planning tools in business.))