A training course in practical accounting, preparing a chartered accountant, Rajab El-Sayed. Today, we present to you a book that is indispensable to any accountant. A book that explains the accounting cycle in a practical way. The book begins with an explanation of all the details, starting with the division of accounts as debit and debit accounts, the nature of each account, through how to write an accounting entry and an explanation of its impact. The two sides of the accounting entry are very important for any accountant to be familiar with the accounting course in a practical and not only theoretical way.