 In order to answer the question, what is accounting? I'd like to start with what it is not. Accounting is not a math class, or at least it's not this kind of a math class. It's more like this kind of a math class because it's basically just addition and subtraction. Although at some point, all students will feel like it's this kind of a math class. And that's because accounting is really a foreign language class. Accounting is commonly referred to as the language of business. For most beginning students, business is like a foreign environment. So by learning accounting, we can better understand business and the environment in which it operates. I like to think of it with this example. Imagine you were traveling in a foreign country where you don't speak the language. Would it be easy for you to get around, order meals, arrange hotel and travel accommodations? I think you could see that that could be quite challenging. However, if you had some proficiency in the foreign language, your trip would likely be more enjoyable. Well, so it is in understanding accounting, regardless of what your job is in business. So how do students study for language classes? With practice and immersion. So how should students study for accounting classes? With practice and immersion. So with practice, this will become this. And when we combine simple math and new terms foreign to beginning students, we will start to understand financial transactions. And so accounting tracks the financial transactions of a business, records the financial transactions in an information system and reports those results to interested groups. And this concludes our brief introduction to accounting in general. But in fact, there are many different kinds of accounting. So I would encourage you to keep going in the video series.