This is an automatically translated description

 The textbook reveals the main provisions of modern theory and practice of accounting on the basis of the current legislative and regulatory framework. It provides calculation methods, relevant documentation, registers and, at the end of each chapter, a summary of accounting accounts.

 Designed for students of higher education institutions. It can also be useful for students of colleges, vocational schools, accountants, financiers, economists, employees of control and audit services, auditors, teachers, as well as anyone interested in the technique of financial accounting.