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The current relations show us that the development of the economy and the evolution of its degree of complexity requires the provision of prompt and complete information. Such information is provided by accounting, which helps to know and control the use of the entity's resources in order to make relevant decisions. At the same time, the accounting information can provide an image of the position and financial performance of each entity. Such information is useful for the entity, as well as for suppliers, customers, banks, investors, competitors. The course " Accounting bases " explains to students the main concepts, principles, techniques, means, and procedures used in accounting knowledge. The underlying purpose of accounting is to provide financial information about an economic entity. The economic entity which we shall be concentrating upon is a business enterprise. The financial information provided by an accounting system is needed by managerial decision-makers to help them plan and control the activities of the economic entity. Financial information is also needed by outsiders — owners, creditors, potential investors, the government, and the public — who have supplied money to the business or who have some other interest in the business that will be served by information about its financial position and operating results.