These secrets are a result of umpteen mistakes I have committed in the course of more than 43 years of accounts-writing including preparation of more than 700 real-life balance-sheets and over 150 real-life project-reports, all manually, an indication that the analytical capabilities have not been handed over to the computer. Add to this, over two decades of teaching accounts and related subjects and conducting programmes for many schools and colleges. No need to memorise entries. No need to use any tricks to remember concepts. These secrets, deep-rooted in logic and common sense, are explained in an easy-to-understand step-by-step method. Prior knowledge of accounts is not necessary.