In the modern world, things change so fast that after a blink of an eye the world seemed changed. Few things remained unchanged and one of these is accounting. Of course few frameworks have been created over the 20th century to tackle issues such as fraud and transparency. Indeed, although the basic method of accounting remained the same, many people do not approach the discipline and look at it almost with a skeptical eye. As if the understanding of it is reserved to few wise men, part of a small circle. These men use their own language to communicate. This language so strange and intriguing gives offspring to the financial organization of any business, small or big, individual or multinational. In this book we are going to burst this myth. Indeed, accounting is “simple”. Correct, I did not say “easy”, because it is not. Actually, I believe that accounting is the art of making easy things hard. Single transactions that in the real world seem straightforward in the accounting world become sometimes incomprehensible. For example, a single payment form your customer, with credit card, with consequent assessment of bank fees, can become a pletora of journal entries, where you have to debit or credit multiple accounts in a dance of magic movements that seem almost to replicate the birds of paradise mating dance. This dance so confusing at the eyes of outsiders, is instead linear and amusing at the female’s eyes. The enlightened accountant, like the bird of paradise female is able to translate immediately the input from the real world in accounting output. He does not think in words, but in Journal Entries. My wish, at the end of this book is for you to form the enlightened accountant mindset. Eventually, the real world will not seem so far apart from the accounting world.