The document discusses object oriented programming concepts in ABAP, including:
1. Classes define objects and contain components like attributes and methods. Objects are instances of classes.
2. Classes can be declared globally or locally. Global classes are stored centrally while local classes are defined within a program.
3. Key object oriented programming concepts like inheritance, abstraction, encapsulation and polymorphism are explained with examples in ABAP.
4. An example program is provided to demonstrate creating a class to manage a bank account balance, with methods to set the balance, deposit amounts, and withdraw amounts.