The book "Fundamentals of accounting theory" by N. In. Comina is an important and necessary work for all who are interested in the world of finance and accounting. In this book, the author offers readers a deep dive into the theoretical foundations of accounting, revealing its key principles and mechanisms. This is not just a textbook, but a real encyclopedia of knowledge, which will become an indispensable assistant for both students and practicing accountants. The main purpose of the book is to explain how accounting functions, what are its main elements and how they interact with each other. Komin masterfully demonstrates that accounting is not just a set of numbers and reports, but a whole system that helps organizations make informed decisions and manage their resources. Readers will be able to familiarize themselves with basic concepts, such as double entry, assets and liabilities, as well as accounting methods for various business transactions. This book will be especially interesting for students of economic and financial specialties, novice accountants and anyone who wants to understand the basics of accounting. If you are planning a career in finance, then the Fundamentals of Accounting Theory will be a great start for you. In addition, the book will be useful to entrepreneurs and managers who want to better understand the financial aspects of their business and learn how to effectively manage their resources. The topics raised in the book cover a wide range of issues, such as accounting principles, accounting practices, financial reporting and performance analysis. Comin emphasizes the importance of accuracy and transparency in accounting, which is especially important in today's business, where financial information plays a key role in management decision-making. Style N. In. The room is clear and accessible .. He skillfully uses examples from practice, which allows readers to easily assimilate complex concepts. The author also shares his experience, which adds practical value to the book. Komin is not only a theorist, but also a practitioner, which makes his work especially valuable for those who want to put their knowledge into practice. In his arsenal there are other well-known works that also deserve attention, such as “Accounting: theory and practice” and “Financial reporting for beginners”. The book "Fundamentals of Accounting Theory" also raises important questions of ethics in accounting, which makes it relevant to the modern reader. In the context of globalization and digitalization of business, ethical norms are becoming an integral part of financial accounting. Komin discusses how compliance with ethical standards can affect the company's reputation and trust from customers and partners If you are looking for a book that will help you understand accounting and prepare you for a successful career in finance, “Basics of Accounting Theory” is exactly what you need. This work will become a reliable guide in the world of accounting, which will reveal to you all the secrets and nuances of this important field of knowledge. Do not miss the opportunity to enrich your knowledge and skills by reading this unique work In. Comina .