Compared to everything else written in the field, the present book means to be a corpus of emancipation of all the multiple-choice tests designed by the Bucharest Academy for Economic Studies teaching staff for the Bachelor’s degree, chartered accountant and financial auditor examinations, in which the coordinator of this work, Univ. Prof. Dr. Graziella Corina Dumitru, had a significant role, too. The new element, able to increase the formative value and to facilitate the access to the accounting knowledge repository, consists in the solutions presentation. It is an invitation inciting you to learn accounting without the actual presence of a teacher.
Another quality of the problems is that, even though they may not be new, they have been updated, by construction and solution, in relation to all that is modern, European and international in the field of accounting, the supreme updating criterion being the provisions and treatments of the International Accounting Standards.
Without obstinately resorting to the explicit, although necessary, the book invites you to carefully read the specific solutions to the problems, in order to learn accounting without special efforts, but in an intelligible manner. Confront the book with everything that has been written in the field and you will have the satisfaction of achieving maximum results with minimum efforts in the most difficult task, that of learning accounting.
Finally, I only wish to tell you: <<get down deep to the core of the work, and, should you fail to feel an intellectual twinge, you have no other chance than go back to what is classic, descriptive and explicative in the field of accounting>>.
Univ. Prof. Dr. Mihai RISTEA
Bucharest Academy for Economic Studies