This textbook conveys the fundamental knowledge of accounting, the technique of double-entry bookkeeping, and the key features of Italian recording practices and documentation requirements in a clear manner. Through teaching examples with solution guidelines, the recording of the most common business transactions is explained, while exercises for self-solving serve to deepen the learned material. Additional materials and further exercises graded by difficulty are available online. Educators can access the solutions via a password. The book is aimed at students of business-oriented secondary schools in South Tyrol as well as anyone who wishes to acquire the basics of accounting and financial reporting through self-study. The main contents include: business organization, operational accounting, double-entry bookkeeping, recording of common business transactions, and annual financial statements.