For regional and local administration, economic knowledge is of particular importance for public administration. The significance of economics in administration is becoming increasingly important due to the scarcity of resources in training and further education. With the introduction of the new municipal accounting system (double-entry bookkeeping), the importance of internal accounting will grow in the coming years. The double-entry bookkeeping provides the basic data and information that are processed in internal accounting. This work is a practical and easily understandable guide for all those who encounter economics in the context of their training or further education, as well as in their practical activities.