The Book is the Story to learn the Accrual Accounting concepts and Balance Sheet through this Story . The Book contains Photos, Pictures and Charts etc. which depicts the Cash Flow of Money during the Transactions and give the learnings to prepare Receipt and Payment Account, Income and Expenditure Statement and finally the Balance Sheet. The Language of the Book is very Simple. The Schedules of the Income and Expenditure and Assets & Liabilities of Balance Sheet have been explained through the designs of Buildings.