The book is designed to help middle and senior managers understand the basics of financial management and accounting. Mastering these “boring” disciplines is necessary for making balanced and effective management decisions. The material is constructed in such a way that its study is as fast, complete and at the same time not too complicated. In the book, there are many tasks, examples and questions that facilitate the assimilation of the presented material .. This book is more "user-friendly" than a regular textbook, it's easy to read. Theoretical information is supplemented by extensive illustrative material - excerpts from company reports, research data, exercises, etc. d. The main focus of the book is not on the technical aspects of accounting, but on its basic principles and concepts, as well as on how to use financial statements in practice. The book is aimed at entrepreneurs, middle and senior managers who do not have a special financial and accounting education, students of non-economic specialties.