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The manual deals with the methodological and practical aspects of accounting and tax accounting in the road transport complex of Ukraine. In particular, it covers a set of accounting issues in the main areas of accounting departments of enterprises engaged in the organisation of transport, directly in the transport of passengers and goods. Specific industry operations are identified and advice on their accounting solutions is provided. The material of the manual is based on the current legislative and regulatory framework as of 1 May 2011, illustrated with many examples of primary documents, calculations of accounting indicators, postings to accounts, and analysis of situations from the practice of transport enterprises. The changes in tax legislation introduced by the Tax Code of Ukraine are taken into account. Each chapter is followed by self-test questions, case studies and tests.