The book "Financial planning and budgeting: guidelines for practical and seminar classes" under the authorship of a team of authors, including A. A. Kovalev, is an indispensable source of knowledge for students, graduate students and practitioners in the field of finance and economics . This work is not just a textbook, but a whole methodological system that will help the reader to better understand the basics of financial planning and budgeting, as well as learn how to apply this knowledge in practice. In a world where financial literacy is becoming an integral part of a successful life, the book offers readers a unique approach to the study of complex concepts. It covers a wide range of topics, including budgeting methods, financial flow analysis, forecasting and resource planning. Each section of the book is built in such a way as not only to convey theoretical aspects, but also to provide practical tasks that will help to consolidate the material studied. This makes the book an ideal choice for those who want not only to learn, but also to learn how to apply the knowledge gained in real conditions. Who is this publication suitable for? First of all, it will be useful for students of economic and financial specialties who are looking for high-quality methodological guidelines for performing practical and seminar assignments . The book will also interest young professionals seeking to improve their skills in financial planning and budgeting. In addition, it can be useful for teachers who need reliable materials for training courses and seminars. The topics raised in the book are relevant and important for modern society. Financial planning and budgeting is not just a set of numbers and formulas, it is the art of managing resources to achieve goals and ensure financial stability. The book focuses on how to prioritize, how to allocate funds effectively, and how to minimize risks. These skills are essential for both personal financial management and business success. The style of the authors is distinguished by clarity and accessibility of the presentation, which makes the material understandable even for those who are just beginning to get acquainted with the financial topic. They use examples from real practice, which helps the reader to better assimilate information and see how theoretical knowledge is applied in life. In addition, the team of authors includes experienced practitioners and scientists, which adds additional value to the book. If you are looking for literature that will help you understand the complex issues of financial planning and budgeting, “Financial planning and budgeting: guidelines for practical and seminar classes” is exactly what you need. This book will be a reliable companion on your way to financial literacy and professional growth. Do not miss the opportunity to immerse yourself in the world of finance and discover new horizons that will help you not only in your studies, but also in your life.