This book is a guide to the fundamental principles of financial reporting and is a teaching material compiled using Western teaching methods. Finally learning accounting made easy! Now you don't have to memorize correspondence accounts! The author offers a non-trivial approach to the study of accounting science. The name of this approach: “Financial reporting in 3D”, which is designed as the shortest path to mastering accounting science. This approach allows you to establish cause-and-effect relationships of the impact of business transactions on reporting indicators and think at the level of transactions and the financial result of the company. In the first chapter of the book, you prepare financial statements based on the most popular business transactions. And what is characteristic: bypassing the writing of accounting entries! Next, the technique begins to reveal the secrets of writing entries, leading the reader to an understanding of the fundamental principles of accounting.