Abstract

The book is addressed to those who want to open a business in Romania, to become entrepreneurs or managers and to accumulate necessary accounting information on starting and managing a business. Accounting is the "ace up the sleeve" of any manager because, with the information provided, one can know the past, present and predict the future of a company. This paper presents the theoretical elements of the concepts used in accounting necessary for any manager.  The book is intended for those interested in this field whose training can be completed with the ABC of accounting.