“Accounting obligations” is a fascinating work of N. G. Vavina, which immerses the reader in the world of complex financial relations and legal nuances The book, written in the genre of business literature, not only informs, but also entertains, offering the reader a unique opportunity to understand the intricacies of offsets of obligations, which is especially important in the conditions of modern business. The plot of the book revolves around the key concepts associated with the offset of obligations, and their application in real life. Wavin masterfully explains how set-off can become an effective tool in managing debts and liabilities, as well as how to avoid possible legal pitfalls. The reader will be able to see how theoretical aspects interact with practical situations, which makes the material accessible and understandable even to those who are not experts in the field of law or finance. The book will be of interest to a wide range of readers: from students of law and economic faculties to professionals in the field of finance and law. If you want to understand how to properly use the set-off of obligations in your practice or business, the “set-off of obligations” will become your reliable guide. It will also be useful for entrepreneurs who want to optimize their financial processes and minimize the risks associated with debt. The topics raised in the book cover not only legal aspects, but also economic ones, which makes the work multifaceted. Wavin addresses issues such as the legal consequences of set-offs, their impact on financial statements and tax liabilities. It emphasizes the importance of understanding these processes for successful business and financial management. The book also draws attention to the current changes in legislation, which makes it especially valuable for readers seeking to keep abreast of the latest news in the field of law and economics. Style N. G. Wavina is clear and logical, which makes it easy to perceive even the most complex topics. The author uses examples from real practice, which helps the reader to better understand the material and see its application in life. Vavin is not new to the world of business literature; his other well-known works, such as Legal Aspects of Entrepreneurship and Financial Management for Beginners, have also received positive reviews and recognition among readers. If you are looking for a book that will help you understand the credits of obligations and learn how to effectively manage your financial relationships, the “commitment credit” will be an excellent choice. This work will not only expand your knowledge, but also give practical tools for application in your professional activities. Do not miss the opportunity to immerse yourself in the world of finance and law with H. G. Vavin is an author who knows how to make complex things simple and accessible.