This thesis deals with the analysis of accounting textbooks for secondary schools. The main aim of this thesis is to analyze three Czech, three Slovak and five Austrian textbooks on the basis of selected evaluation criteria. The subject of the analysis was to assess the didactic aspects, text difficulty and content textual analysis. All the assessed textbooks are currently widely used for teaching accounting at comparable types of secondary technical school finished by graduation exams: business academies in the Czech and the Slovak Republic and Handelsakademie in Austria. The comparison of the results is an integral part of the research. The secondary aim was to give recommendations to the contemporary authors of accounting textbooks.