Taxes reading in FSA (Don't see the big picture) accounting, understand, difference

noel

Hi,
Would a good samaritan explain to me, in not too many sentences, the whole reading? (taxes payable…). The thing is that I get conffused when it starts talking about taxes, accounting taxes, financial statement taxes… You may think that I shouldn’t be studying for this exam if I even don’t understand that. But it is just that in that 3rd book what I don’t understand: The logics of taxes in fsa.
It may be that I don’t really understand the difference betwen FSA and Accounting …. I dont know.
Thanks
CB