The book "Basics of Accounting . Textbook" by E. A. Vasilieva is an indispensable resource for all who seek to understand and master the basics of accounting. This manual will be a real find for both students of economic specialties and practitioners who want to refresh their knowledge or understand the intricacies of accounting. Vasiliev, an experienced teacher and practitioner, shares his knowledge and experience with readers, offering an accessible and understandable explanation of key accounting concepts and principles. The book covers a wide range of topics ranging from basic concepts such as assets and liabilities to more complex aspects such as financial reporting and tax regulation. Each section is written taking into account logic and sequence, which allows the reader to easily digest the material and apply it in practice. One of the main features of this tutorial is its practical focus. The author not only explains the theory, but also offers many examples, tasks and situations from real practice, which makes the learning process more exciting and effective. Readers will not only be able to remember basic terms and definitions, but also learn how to apply them in their professional activities. This makes the book especially useful for students who are preparing for exams, as well as for novice accountants who need to quickly master the necessary skills. The book will be interesting not only for students and specialists in the field of economics, but also for entrepreneurs who want to better understand the financial aspects of their business. Understanding accounting will help them make better decisions and manage their finances effectively. In addition, the manual will be useful to anyone who wants to develop their skills in financial analysis and management. The topics raised in the book are relevant and important in today's world, where financial literacy is becoming a necessity. Vasilyev focuses on the importance of accounting as a tool for managerial decision-making, which makes his work especially valuable in a dynamically changing economy. The book also discusses ethics in accounting, which emphasizes the importance of honesty and transparency in financial statements. The author's style is distinguished by clarity and accessibility, which makes it easy to perceive even the most complex concepts. and . A. Vasilyev is not only a theorist, but also a practitioner, which makes his approach to teaching particularly valuable. He already has several successful textbooks and manuals in his arsenal, which have gained recognition among students and teachers. Readers familiar with his previous work will appreciate this guide, which continues the tradition of quality and affordable learning. If you are looking for a book that will help you understand the basics of accounting, "Basics of Accounting. Training manual" will be an excellent choice. It will not only give you the necessary knowledge, but also inspire you to further explore this important area. Do not miss the opportunity to immerse yourself in the world of accounting with this fascinating and informative guide!