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ABC (n.)

also a-b-c, late 13c. (spelled abece) from the first three letters of it taken as a word (compare alphabet, abecedary, Old French abecé, abecedé "alphabet," 13c.). Sense "rudiments or fundamentals (of a subject)" is from late 14c. As a shortening of American Broadcasting Company from 1944 (in a "Billboard" headline), earlier of Australian Broadcasting Corporation (1931). Related: ABCs.

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Definitions of ABC from WordNet

abc (n.)
the elementary stages of any subject (usually plural);
Synonyms: rudiments / first principles / alphabet / ABC's / ABCs
From wordnet.princeton.edu