Book «No230 Theoretical foundations of accounting: practicum» by Eliseev, E. N. ; Fifth, A. In. ; Ilicheva, I. P. is a unique work that will become an indispensable assistant for students, graduate students and practicing accountants This publication is not just a textbook, but a whole practicum that immerses the reader in the world of accounting, revealing its theoretical foundations and practical aspects. From the first pages, the book draws attention to its structure and accessibility of the presentation of the material .. The authors, with extensive experience in the field of accounting and teaching, managed to create a work that is both a textbook and a practical guide. It discusses key accounting concepts such as double-entry accounting, asset and liability accounting, and how to measure and analyze financial results. Each section is accompanied by practical tasks, which allows the reader not only to assimilate the theory, but also to apply the knowledge gained in practice. This book will be interesting not only for students of economic specialties, but also for those who already work in the field of accounting and want to deepen their knowledge. It is suitable for both novice accountants and experienced professionals who want to refresh their skills or master new approaches to accounting. Thanks to a clear and logical style of presentation, readers will be able to easily understand the complex aspects of accounting, which makes the book an ideal choice for self-study and work in a training group. The topics raised in “No. 230 Theoretical Basis of Accounting: Workshop” cover a wide range of issues, including financial reporting, tax accounting, and auditing. The authors emphasize the importance of understanding the theoretical foundations for successful implementation of practical tasks, which makes this publication especially valuable in the context of modern business, where accounting plays a key role in the management of the company's finances. The style of the authors is clear and logical, which makes it easy to digest the material. Eliseeva, Pyatietskaya and Ilyichev are experienced teachers and practitioners who know how to convey information to the reader. Their previous work has also received recognition in the academic environment, which confirms their high level of professionalism and deep understanding of the subject. The book "No230 Theoretical foundations of accounting: practicum" not only expands the horizons of knowledge, but also inspires further study of accounting and related disciplines . If you are looking for a high-quality accounting textbook that combines theory and practice, then this publication will be a real find for you. It will help you not only to prepare for exams, but also to master the necessary skills for a successful career in finance. Readers interested in topics such as financial management, tax law, and financial analysis will also find much useful information in this book. In conclusion, “No. 230 Theoretical Foundations of Accounting: Workshop” is not just a book, but a full-fledged tool for training and professional growth. It will become your reliable companion on the way to mastery in accounting and will help you confidently step up the career ladder. Do not miss the opportunity to enrich your knowledge and skills with this wonderful publication!