Throughout history, accounting has been considered art, science, a specialised language, an informational system, or simply a social game. It is widely known that today Romania is facing some irreversible processes, which are of great interest to accounting, caused by the globalization of economies, predominantly in financial markets, therefore increasing the number and power of transnational companies. This context requests the need for relevant, reliable and comparable financial information, to use a common accounting language, which would ensure an efficient communication between all of its users. Thus conceived, the book is an invitation to all who wish to learn accounting as an effective and efficient process to communicate financial information of the 21st century company.