摘要：Any corporate entity, can function only with its accounting, as an objective requirement of financial management, the order and discipline being requirements of law, but also of their own status. In this paper, aim to present main issues for basic accounting you need to know a non specialis occupying a leading position in higher education institutions in Romania. In this respect, we selected main issues: concept, features, principles of basic accounting; characteristics of financial-accounting information; basic accounting equations; the role of cost information in decision making
