Abdolmajid Ramezani - Payam Noor University of Asaluyeh, Bushehr, Iran
Zahra Lashgari - PhD, Azad University of Tehran, central Branch

The article provides information on the development of the financial plan, which is expected not only to meet the information needs of management, but also to help the company to comply with financial reporting standards and ensure the provision of administrative and comparable information to third parties. The aim of the article is also to provide basic information about bookkeeping and legislative guidance in the European countries. This article was written in connection with the project FASTER ICT – Financial and Accounting Seminars Targeting European Regions.

Accounting plan, Accounting entity, Double-entry bookkeeping