This book is characterized by providing discreet information in a modern template that mimics the existing art of modern accounting authorship, as well as compatible with most of the study plans for financial accounting principles in Saudi, Gulf and Arab universities. This book contains many examples, practical situations, discreet adequate explanations, expressive graphics and attractive colors with durability in the content and smoothness in the style, which contributes to bringing the science of financial accounting to students in the Arab world and helps in improving the learning environment in our university. This book is characterized by: It does not require prior knowledge of accounting, and it includes in each chapter "Introduction" highlights its importance and contents, and links it to the scientific reality, and is unique to the fact that it highlights the Saudi systems related to the accounting profession, the most prominent of which is the commercial notebook system, the corporate system, and the insurance system Social, also includes translation of the most important accounting terms in English. Obeikan Publishing