Accounting Course for Beginners in Hindi —
Debit, Credit, Ledgers
This beginner accounting course by CA Piyush Gupta teaches the basics in Hindi — debit/credit rules, double-entry, ledgers and journals — for complete beginners and non-commerce learners. Open to any background after Class 12, it’s the fundamental accounting taught inside the ₹299 Foundation program and CPATP (where it forms the Financial Accounting course; no separate certificate).

At a Glance
-
✓Course Name: Accounting Course for Beginners in Hindi
-
✓Level: Beginner
-
✓Language: Hindi (explanation) & English (notes/portal)
-
✓Eligibility / Prerequisite: any stream after Class 12.
-
✓Format: Online (Recorded lectures + community support)
-
✓Certificate: Shares the Financial Accounting certificate (no separate certificate)
-
✓Price: Included in CPATP Bundle (Not sold separately)
-
✓Bundle Status: Exclusive to the 25-in-1 CPATP bundle
Recommended For
What You Will Learn
Gain direct practical capabilities to perform compliance and operational finance work:
- ✓ read accounting vocabulary
- ✓ apply debit/credit confidently
- ✓ record transactions
- ✓ maintain simple ledgers.
Why This Course
accounting terms, single vs double-entry, debit/credit rules, the accounting cycle, maintaining ledgers and journals — using the Smartious method.
Practical Professional Use:
Learn double-entry bookkeeping, taxation portal filings, and ledger preparational formats using live setups. Best alternative to unstructured tutorials.
Certificate & Pricing
Standard credentials and clear standalone pricing options for independent learning:
Syllabus Details — Module by Module
Core subjects covered:
- Accounting Convention: Principles and Practices
- Types of Accounting Convention:Different Approaches in Accounting
- Classification of Accounts
- Know About Personal Account
- Know about Real Account
- Know about Nominal Account
- The Three Golden Rules of Accounting
- Accounting Concepts:Fundamental Principles Governing Accounting
- Money Measurement Concept
- Business Entity Concept
- Going Concern Concept
- Accounting Period Concept
- Dual Aspects Concept
- Conservatism Concept
- Realization Concept
- Other Accounting Concepts
Core subjects covered:
- Accounting Terms- Entity, Business
- Transaction, Capital, Drawings.
- Liabilities (Non Current and Current). Assets (Non Current, Current); Expenditure (Capital and Revenue), Expense, Revenue, Income, Profit, Gain, Loss, Purchase, Sales, Goods, Stock, Debtor, Creditor, Voucher, Discount (Trade discount and Cash Discount)
- Understanding Accounting:Overview of the Discipline
- Accounting as a System of Recording Business Information
- The Role of Accountants and their Significance
- Purpose of the Accounting Process:Goals and Benefits
- Importance of the Accounting
- Process: Relevance in Business Operations
- Accounting Activities: Key
- Functions and Responsibilities
- Objectives and Scope of Accounting: A Comprehensive Perspective
- A Closer Look at the Responsibilities of Accountants
- Qualitative Characteristics of Accounting Information
- Fundamental Concepts of Accounting: Introduction and Basics
- The Accounting Process/Cycle:Understanding the Steps Involved
Core subjects covered:
- Accounting Terminology: Key
- Concepts and Definitions
- Exploring Various Roles: Proprietor, Supplier/Vendor, Debtor, and Creditor
- Delving into Essential Accounts Terminology
- Preparing ledgers with easiest method – Smartious method
- Understanding the concepts of carry forward and brought down
- Understanding all logics with reasons about the journal and ledger
- Ledger and general folio
- Preparation of Trail Balance
- Understanding the purpose of trial balance
- Understanding the format of trial balance
- Concept of suspense balance
- Types of errors in trial balance and how to identify them
- Shortcuts to prepare trial balance
- How to validate accounts without trial balance
Core subjects covered:
- Balancing the trial balance
- Varieties of Adjusting Entries
- Structure of Adjusting Entries
- Accrued Income: Revenue Earned, Yet to be Received
- Accrued Expenses: Costs Incurred, Yet to be Paid
- Deferred Income: Revenue
- Received, Yet to be Earned
- Liability-Based Method for Recording Unearned Revenue
- Adjusting Entry for Prepaid Expenses
- Separate legal entity term
- Fundamentals of Recording Transactions
- Exploring Basic Accounting Journal Entries
- Capturing Transactions in the Journal
- Mastering the Art of Journal Entry
- Core of Accounting: Crafting
Courses are continuously updated — new videos are added whenever tax laws or portals change, so students always learn the latest 2026 rules. The complete, current module list is maintained in the Smartious app.
Who can take this course?
This training is structured for anyone looking to build highly marketable compliance and operational finance skills:
- • complete beginners
- • non-commerce learners
- • any stream after Class 12.
What results do students get from this course?
“Learning the proprietary ‘Smartious Method’ of ledger preparation in the Accounting Course for Beginners in Hindi was a game-changer. I got hired as an accountant at ₹28,000/month.”
“CA Piyush Gupta Sir’s Accounting Course for Beginners in Hindi teaches how to handle bookkeeping step-by-step. I now manage retainer accounting for local clients, earning ₹55,000/month.”
“The certification from Smartious really helped me during my job transition. The practical Accounting Course for Beginners in Hindi topics saved hours at my new job. Outstanding teaching!”
These are among 5,430+ verified ratings (4.9/5) of CA Piyush Gupta (Smartious) on Google Play and Google Maps.
Read More Reviews ➔Frequently Asked Questions
Yes. Anyone from any background can start after Class 12 — commerce or non-commerce, undergraduate to postgraduate. This course by CA Piyush Gupta begins with the absolute basics, like what debit and credit mean and how ledgers work, taught in Hindi at your own pace, so prior knowledge isn’t needed.
Every transaction affects two accounts — one debited, one credited — and the totals generally balance. For example, a cash sale increases cash (debit) and sales (credit). The course teaches this logic with the Smartious method so the rules feel intuitive rather than memorised.
This beginner content is the foundation of the Financial Accounting course, which carries a CA-signed certificate inside CPATP — there isn’t a separate “Accounting for Beginners” certificate. The fundamentals here lead directly into that certified Financial Accounting course.
The ₹299 Accounts & Taxation Foundation Program by CA Piyush Gupta is the most affordable structured start and includes these accounting fundamentals plus a completion certificate, in Hindi online — a better starting point than scattered free videos.
Download the app to enrol & see the latest syllabus
Gain full access to screen-by-screen video tutorials, live client computations, and the Smartious community support group.