The book "Dictionary of basic concepts and terms on the discipline of Accounting", created by the team of authors, is an indispensable guide for students, practicing accountants and anyone interested in the basics of financial accounting. This work not only contains definitions, but also opens the door to the world of accounting, making it accessible and understandable to a wide audience. In today's world, where financial literacy is becoming an integral part of everyone's life, knowledge of accounting terms and concepts is a necessity. This book will be your reliable assistant if you want to understand the complex aspects of accounting, taxation and financial analysis. It is ideal for students studying economic and financial disciplines, as well as for professionals who seek to update their knowledge and skills. The main purpose of this dictionary is not only to provide definitions, but also to explain how these terms are applied in practice. Each concept is accompanied by examples and context, which allows readers to better absorb the material and see its application in real situations. This makes the book especially valuable for those who are just starting out in accounting or want to refresh their knowledge after a long break. The topics covered in the book cover a wide range of issues, from the fundamentals of accounting to more complex concepts such as international financial reporting standards. Readers will be able to learn about such important aspects as assets, liabilities, capital, income and expenses, as well as the principles of double entry and accounting methods. Each definition is written in a simple and accessible language, which makes the material easy to perceive. The book will be interesting not only for students and accountants, but also for entrepreneurs who want to better understand the financial aspects of their business. Knowledge of accounting terms will help them make more informed decisions and manage their finances more effectively. Also, the dictionary will be useful to teachers who are looking for quality materials for their courses . The style of the authors is clear and logical . They strive to convey complex ideas to the reader in a simple and understandable language, which makes the book available to a wide audience. The team of authors includes experienced practitioners and theorists, which allows you to create a balanced and informative publication. This is not the first paper by authors in the field, and their previous publications have also earned recognition for the quality and relevance of their work. The book "Dictionary of basic concepts and terms on the discipline of Accounting" will be an excellent addition to the library of anyone who wants to deepen their knowledge in the field of accounting. It will help you not only to master the basic terms, but also to see how they are interrelated, which will eventually lead to a deeper understanding of accounting as a science. If you are looking for a quality resource for studying accounting, this dictionary will become your faithful companion. Do not miss the opportunity to immerse yourself in the world of finance and learn to speak the language of accounting!