You must be sure of your ability to learn something as long as you have the desire and readiness, and you must be proud of your accounting profession. For you to satisfy yourself, the development of accounting science from the process of recording commercial transactions to a science that has a principle and a scientific basis I mean, as an accountant, you will have a financial or economic event that you will translate into accounting information. The economic events can be summed up in the buying and selling operations, the change in assets and liabilities, and the change in property rights. After analyzing the events, they are recorded, posted, and classified in the form of lists and Final accounts help the beneficiaries in making the decision, and this is what is meant by the process of translating economic and financial events into the decision-makers. Import and Export Accounting and Letters of Guarantee Import and Export and Letters of Guarantee This book focuses on a group of important topics in accounting science, which are now widely spread in import and export and import and export letters of guarantee and letters of guarantee, as any economy on the way to growth must These topics are looked at from a different perspective, and by studying exports and imports and determining the ratio for each of them, we can determine the trends of the country as well as classify it in terms of being a manufacturer or a consumer, and therefore, knowing the importance of this topic, I have devoted this topic to the study of all aspects of import and export discourse and the definition of roles and export All parties related to documentary credits