Book «No. 2097 Accounting and Reporting . Principles of balance sheet formation: training. Manual by Taiurskaya E . and . , Ilyicheva I. P. , Eliseeva E. N. and Scriabin O. About. is an important work for students, practicing accountants and anyone interested in the basics of accounting and financial reporting. This manual not only reveals the key aspects of the formation of the balance sheet, but also immerses the reader in the world of accounting, where each digit and each line have its own meaning. The book begins with the basics of accounting, gradually moving to more complex topics. The authors seek to explain how to properly draw up the balance sheet, what elements are included in it and how they are interrelated. In this tutorial, the reader will find not only theoretical knowledge, but also practical examples that will help to better understand how to apply this knowledge in practice. This makes the book especially valuable for students who are preparing for professional activities in the field of accounting, as well as for professionals who want to update their knowledge. The intrigue of the book is that it does not just state the facts, but invites the reader to reflect on how accounting affects the financial condition of the company and its strategy. The authors raise important questions about how to correctly interpret balance sheet data and how they can influence management decision-making. This book will be an indispensable assistant for those who want not only to learn how to keep records, but also to understand how this knowledge can be used to achieve success in business. Who can like this manual? First of all, it will be useful for students of economic and financial specialties, as well as for everyone who is just starting his career in accounting . However, the book will be interesting for experienced accountants who want to refresh their knowledge and get acquainted with modern approaches to accounting. It can also attract the attention of entrepreneurs who want to better understand their company's financial statements and make more informed decisions. The topics raised in the book go beyond simple accounting. The authors discuss the importance of transparency and reliability of financial statements, as well as the impact of accounting on the overall economic situation in the country. These aspects make the book relevant not only for professionals, but also for a wide audience interested in economics and finance. The style of the authors is distinguished by clarity and accessibility of the presentation . They use practical examples and illustrations, which makes the material more understandable and easier to perceive. This is especially important for those who are just starting to study accounting. The book is written taking into account modern realities and requirements, which makes it relevant for today. If you are looking for a textbook on accounting that will help you not only to master the theory, but also to apply it in practice, then “No. 2097 Accounting and Reporting . Principles of balance sheet formation" will be an excellent choice. This book can be your reliable companion in the world of accounting, opening up new horizons and opportunities for professional growth. Do not miss the chance to immerse yourself in the fascinating and important world of finance, which is so necessary in modern business!