Book «Theory of accounting (for bachelors)» by authors Bulgakov S. In. and Sapozhnikova N . G. is an important and relevant work, which will become an indispensable assistant for students of accounting, as well as for anyone who wants to better understand the basics of financial reporting and management This publication is not just a textbook, but a whole encyclopedia of knowledge that covers all key aspects of accounting, making them accessible and understandable to the reader. In this work, the authors seek not only to convey to students the theoretical foundations of accounting, but also to show how this knowledge is applied in practice. The book covers a wide range of topics, ranging from basic accounting to more complex concepts such as international financial reporting standards. This makes it an ideal choice for bachelors who are just starting out in the world of finance, as well as for practicing accountants looking to refresh their knowledge. One of the key features of the book is its structure. Each chapter is logically structured and contains clear explanations, examples and tasks, which allows the reader not only to assimilate the material, but also to apply it in practice. The authors use accessible language and easy-to-understand illustrations, which makes the learning process more fun and less tedious. This is especially important for students who may face difficulties in understanding complex financial concepts. The book will be of interest not only to students of economic specialties, but also to everyone who wants to understand accounting. It is suitable for both young professionals and more experienced workers seeking to improve their skills. If you are looking for literature on topics such as financial accounting, management accounting or taxation, then this publication will be a real find for you. The topics raised in the book cover not only theory, but also practical aspects of accounting, such as accounting for assets and liabilities, analysis of financial results, and accounting for costs and revenues. The authors emphasize the importance of proper accounting for the successful operation of the business, which makes the book relevant in the modern market. In the face of constant changes in legislation and economics, understanding the fundamentals of accounting becomes especially important for anyone who wants to succeed in business. Bulgakov S . In. and Sapozhnikov N . G. are recognized professionals in accounting and finance, and their experience and knowledge are reflected in every page of the book. Their previous work is also popular among students and practitioners, which confirms the high level of their professionalism. The style of the authors is clear and logical, which allows readers to easily digest even the most complex topics. Thus, “Accounting Theory (for bachelors)” is not just a textbook, but a full-fledged resource for anyone who wants to understand the world of accounting more deeply. If you are looking for quality literature that will help you master this important area of knowledge, then this publication will be an excellent choice for you. Do not miss the opportunity to expand your horizons and become an expert in accounting with this unique work