Keeping accounting books, referred to in the Accounting Act of 29 September 1994, is an important element of financial management in every company. It involves the systematic recording, classification, and summarising of financial transactions, providing reliable information on the company’s asset and financial position. Key elements: 1. Recording transactions – every financial transaction (sale, purchase, expense) must be accurately recorded, using documents such as invoices, receipts, or contracts. 2. Classification – transactions are classified into defined categories, which facilitates later analysis; classification may include a breakdown into revenues, costs, assets, and liabilities. 3. Posting – entering the data into the appropriate accounting books (journal, general ledger, subsidiary ledgers); each transaction is recorded using double entry, meaning it affects at least two accounts. 4. Keeping documentation – all accounting-related documents must be retained for the period required by law, including both source documents and financial statements.