"Fundamentals of Accounting" is an essential work offering a comprehensive and detailed view of the foundational principles of accounting, written to equip both students and professionals with the skills to understand and apply accounting concepts across various fields. The book addresses the theoretical and practical pillars that underpin the accounting system, beginning with an introduction to the basics of accounting—such as assets, the concept of accounts, and accounting principles—and advancing to more complex techniques in financial analysis and interpretation.

Organized in a didactic manner, the book is divided into modules covering crucial topics, including the recording and control of transactions, the preparation of financial statements, and balance sheet analysis. Each chapter provides clear explanations and practical examples, allowing readers to understand not only accounting operations but also their importance in business and strategic decision-making.

Additionally, "Fundamentals of Accounting" explores the impact of international accounting standards, with an analysis of how IFRS (International Financial Reporting Standards) has shaped accounting practices globally. The author also presents insights into accounting ethics, emphasizing the importance of transparency and responsibility in the profession, essential for stakeholder trust.

This work stands out for presenting accounting as an indispensable tool for financial management and control, transcending mere data recording and positioning itself as a reference manual for those seeking deep, applied knowledge aligned with contemporary demands in the field.