NCERT Lekhashastra Part I for Class 11 is the official accounting textbook prescribed by the Central Board of Secondary Education. This comprehensive guide introduces fundamental accounting principles, journal entries, ledger management, and trial balance preparation. Designed for Hindi-medium learners, it bridges theoretical concepts with practical applications essential for commerce students. The text covers asset classification, accounting equations, and foundational bookkeeping techniques. Ideal for board exam preparation and building a strong accounting foundation before advanced studies.