The present study presents the concepts, rules and specific financial accounting practices in an accesible manner. In the following book, the author wants to offer the readers (students or even practicians), the most efficient ways of understanding and thoroughly studying the secrets of financial accounting. Thus, the study presents theoretical and practical elements that catch the main aspects regarding financial accounting and is structured according to the succesion fixed for the account classes and groups of the General Chart of Accounts.
Thereby, the book can be seen from two perspectives:
The first, as a continuation and study means of the previous year’s students knowledge.
The second, as a work and improvement instrument for those who „already know something”.
Through the practical cases that are presented at the end of each chapter, we wanted to encourage the readers to venture in descifring the secrets of financial accounting.