This textbook is aimed at anyone interested in the field of accounting science. Its content, comprehensive in theory and practical examples, is developed in a logical manner of learning and understanding the basic theoretical framework of accounting, creating the conditions for the analysis of complex and more specialized concepts.

The purpose of the book is to introduce a scientific field that is continuously evolving and significantly contributes to the entire spectrum of activities that govern an economic system. Upon completing the study of the sections that structure this book, the reader will have the ability to understand the purposes that characterize the decision-making process of each user of accounting information, while being able to grasp the nature of economic information related to businesses and how it is used by decision-makers.

Through a simplified writing style, the authors of the book present concepts that are connected to our daily lives in an analytical and substantive manner, while the informational decoding of these concepts serves as the foundation for the decisions of those engaged in economic activity.