Accounts subject is introduced to the students when they first enter the class 11th and choose the commerce stream to complete their secondary level education. In this class, Accounting is very new to the students because they haven?t studied them before like science subjects. So the Importance of Accounts can be understood by knowing that, for being a CA or for being any professional from the commerce stream is required the depth knowledge in Accounts subject. Even CBSE Class 12th Accounts subject is a high scoring subject for the board exam. Also for proper study students prefer the DK Goel Accounts books as a reference.