Caption: A diagram of the Keplerian telescope, a classic refractor telescope.
Features:
Gaussian optics assumes the paraxial approximation. This assumption means that light rays make sufficiently small angles to the optical axis that trigonometric functions can always be treated in the small angle approximation.
Geometrical optics itself is the limit of physical optics in which diffraction is neglected and light is treating just as propagating light rays.
Speaking of telescopes in general, the primary is the light-gathering optical device of a telescope AND is usually the first optical device the in the formation of the observed image.
The main parameter (controlling variable) of the primary (and also of the the telescope as a whole) is its diameter. The light-gathering power varies as collecting area of the primary, and thus as the the square of the diameter.
The primary is a mirror for a reflector telescope and a lens for a refractor telescope.
For clarity, we only show a representative set of light rays that form the tip of the real image. The tip is a point real image.
The tip of the REAL OBJECT emits a continuum family of parallel light rays that impact the primary which is the aperture of the telescope.
Light rays that miss the aperture, of course, don't get redirected to help form the tip of the real image.
The observer to the right sees these parallel light rays from the real image, and thus his/her human eye sees the real image at optical infinity.
The derivation is given in the diagram itself.
The formula for telescope magnification is M = -f_p/f_e .
But there is a sort of conventional unit: the magnification unit X. The unit X which means "multiplies the angular object by X" or the like. So magnification 10 X means magnification by a factor of 10.
The primary focal length is usually a fixed parameter of telescope, and so usually cannot be changed for a given telescope.
Nota bene: the smaller the eyepiece focal length (conventionally given in millimeters), the greater the telescope magnification.
Smaller focal length means the eyepiece has greater converging power.
If eyepiece focal length f_e becomes too small, θ_e (the angular size of the real image) get so large that the tip of the real image will effectively disappear out of the field of view (FOV). You probably can still see something looking at a high angle from the optical axis, but this is not a good observation posture.
In fact, the effective FOV decreases as f_e decreases (i.e., as telescope magnification increases).
Also in fact, if θ_e becomes so large that Gaussian optics fails, then our analysis fails.
The diagram just shows the real image gets flipped. However, the diagram is just a cross-sectional view of a physical system with rotational symmetry about the optical axis. Therefore, the diagrammatic flip implies point inversion.
The minus sign can be suppressed if the point inversion is taken as understood.