نبذة النيل والفرات: This book in accounting has been ba sed on the Syllabus which Al-Balga Applied University had set fo r the subject of ",Accounting In English", designed fo r students in the ",Intermediate University Education", in the community colleges in Jo r dan. The primary Purpose of this book is to enable the student to acquire accounting Knowledge a nd skills related to the analysing, reco r ding, posting, a nd balancing the accounts in the accounting books. Also, to enable the student to prepare some of the most impo r tant Financial statements a nd closing accounts. Also, to learn how to write some impo r tant business letters with commerical banks. This book is not intended to be a replacement of any of the good books on accounting o r business letter writing already in existence, but mainly as a suppliment to them.