The textbook is intended primarily for students in the third year of business academies and secondary vocational schools with accounting classes. Here, students are introduced to the basics of tax records and accounting. In accounting, emphasis is placed on understanding the essence of accounting and on explaining the basic accounting of individual corporate agendas. The interpretation is supplemented by a number of accounting schemes and one or more solved examples, on which students can easily check whether they have understood the given issue. Tasks intended for students to solve are included at the end of individual chapters. At the end of the textbook there is a continuous example of the accounting of a manufacturing company.