In an environment full economic and social transformation, accounting is of particular significance for those who wish to access accounting reasoning.
The paper is presented in a didactic manner the theoretical principles, rules and specific accounting practices.
Starting from the idea that accounting information is a basic role in management decision making process of companies in trade and tourism, the authors sought to unite in the paper's basic concepts and accounting concepts and working methods and techniques both in terms of theoretical and practical point of view, applicable to trade and tourism.
The work can be found equally to students of the faculty with specialization in tourism, as well as all professionals in the trade and tourism.
Also, in this paper, all specialists in the field, producers and consumers of accounting information, accounting mechanisms are answered.