Book "Fundamentals of accounting theory . At 2 p.m.. H. 2" by H. In. Comina is a fascinating and deep dive into the world of accounting, which will become an indispensable assistant for students, practicing accountants and anyone interested in the basics of financial accounting. The second part of this two-volume publication continues to explore key aspects of accounting, revealing to the reader not only the theoretical foundations, but also practical aspects that will help in real life. In this book, N. In. Comin focuses on the importance of accounting as a financial management tool. It addresses topics such as asset, liability and capital accounting, as well as methods for assessing and analyzing financial statements. The reader will be able to learn about the principles of double entry, how to properly keep records of various operations and how to generate reports that meet modern requirements. It is important to note that the author not only expounds the theory, but also illustrates his ideas with examples from practice, which makes the material more accessible and understandable. This book will be of particular interest to economics students, educators, and practicing accountants who want to deepen their knowledge and skills in accounting. It is suitable for those who are just beginning their journey in the world of finance, as well as those who already have experience, but seek to update their knowledge in accordance with the latest changes in legislation and accounting practices. Topics raised in the book range from basic accounting to more complex issues such as tax planning and financial analysis. Comyn emphasizes that accounting is not just a set of rules and formulas, but a whole science that requires creativity and analytical thinking. Readers will be able to see how accounting affects management decision-making and strategic planning in a company. Style N. In. The room is clear and accessible .. It skillfully combines theoretical calculations with practical examples, which allows the reader not only to assimilate the material, but also to apply it in practice. The author is also known for his other work in accounting and finance, which attests to his deep understanding of the subject and ability to share his knowledge with readers. If you are looking for books on accounting that will help you understand the basics and learn how to apply them in practice, "Basics of accounting theory. At 2 p.m.. H. 2" would be a great choice. It will not only expand your knowledge, but also inspire you to further explore this important area. Ultimately, accounting is not just a profession, but a key to understanding the financial condition of any organization, and this book will help you open doors to this fascinating world. Do not miss the opportunity to immerse yourself in the theory and practice of accounting with H. In. Comenius, and you will see how the knowledge gained from this book can change your approach to finance and management.