As a friend on this site already said, this book is divided in two parts: the theoretical and the practical.
The theoretical is basically a synthesis of Volume 1 of Das Kapital and some Lenin's texts.
The practical, the best part on my opinion, talks about the soviets party program and some conceptions of economy, education, institutions, etc.
I think this is one of the best introductions one could give to people that don't have a notion of marxism, but, because of the extension, it could be a little heavy. Despite this, the prose and style is clear and digestible: the chapters go straight to the point.
Also, in a peculiar note, I do genuinely think Althusser was deeply inspired in this work, specially on the emphasis Bukharin and Preobrazhensky make on the role of the bourgeois State and its apparatus: the ideological apparatuses of the state Althusser developed later are, on my opinion, but an appendix to this text.
The only reason why I don't give this a 5 stars is because it gets repetitive, but, as I said, that could be a good factor on introducing someone to marxist theory through this text.