Contabilitatea nu-i doar pentru contabili 

Costel Istrate shows how accounts can guide choices at work. They can help with day-to-day choices too. He shows how to draw up and read a balance sheet. He covers income and costs, plus the basic rules of accounts. These include conventions and rules for how to set values. Examples show how the rules work when firms make goods. They also cover trade and services.

This hands-on guide suits those with no past study of accounts. It also serves accountants, business owners, and managers. It stresses clear reports on finances and wise use of resources. Readers learn the terms that accounting staff use. These shared terms help managers work with those staff. They also help them judge the staff’s work.

Istrate teaches accounting and makes it clear through plain words. This third edition covers changes in the economy and the law. It includes the tax changes brought in during August 2025. New appendices take the place of the old ones.