Continuously Loopin Background

Have you ever wanted to create a continuously looping background so that it seems the foreground object is in perpetual motion?

This tutorial will explain clearly how easy it is to achieve that. After reading this tutorial some expert users of Flash will comment that we can save trouble by using actionscript. Well I did not say we can't but this tutorial is meant for beginners, targetting those who only realised the existence of Macromedia Flash a few days ago.

So without further ado, let us start the tutorial.