This book is aimed at a wide readership, since it is intended both as an introduction to general and financial accounting, and as an introduction to the new OHADA accounting system for those already familiar with its mechanisms: undergraduate and graduate students at universities and other higher education establishments, students in post-baccalaureate classes (BTS....), professionals working in accounting firms or corporate accounting departments...; he also tries to strike a balance between the technical side of accounting, and the doctrinal side, with the risks inherent in any compromise...