The book meets the needs of both complete beginners in accounting science and practice, as well as those who have basic knowledge but feel the need to delve deeper into the essence and significance of financial accounting for modern businesses.

It refers to financial or general accounting, the subject matter of which deals with the analysis, measurement, and recording of the financial transactions of business units with the aim of preparing financial statements and reports, such as the Balance Sheet, and providing information to both third parties and the internal environment of businesses for making correct decisions. The book is divided into two parts in terms of content. The first part presents the basic concepts and theoretical principles of financial accounting, while the second part presents financial accounting based on the E.G.L.S.