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The textbook presents theoretical and practical materials on accounting in schematic and tabular forms. The first part covers: the concept, essence and features of accounting, subject and method, methodological methods of accounting, the concept of balance sheet, purpose and structure of accounting accounts, the essence of double entry, documentation and inventory, valuation and calculation in the accounting system, accounting of basic economic processes, accounting registers, concepts and types of accounting forms. The second part covers accounting for assets, liabilities, capital, expenses, income, financial results and the structure of financial statements.

The textbook contains financial reporting forms, a glossary of accounting terms, and a chart of accounts, which will help to master theoretical material and develop practical accounting skills.

Recommended for the preparation of first (bachelor's) level students of higher education institutions in the speciality Accounting and Taxation and other non-accounting specialities.