A könyv elsődleges célja a számviteltudomány egyéni elsajátításának a megkönnyítése, elősegítése./ Cartea se adresează tuturor studenţilor din învăţământul economic maghiar din România, care prin programele lor de studiu se apleacă asupra contabilităţii./ This book presents the theoretical and methodological foundations of accounting in Romania. It is addressed to all Hungarian students of economics in Romania, who specialize in accounting in their programmes of study.