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The study guide is prepared in accordance with the educational and professional programme for bachelor's degree in 0305 & laquo;Economics and Entrepreneurship& raquo;, speciality 6.030509 & laquo;Accounting and Audit& raquo;. In accordance with the provisions of the Law of Ukraine "On Accounting and Financial Reporting in Ukraine", National Accounting Standards, the Tax Code of Ukraine, the issues of theory and practice of accounting for equity, short-term and long-term liabilities, deferred income, expenses, income and results of activities of business entities whose main purpose is to make a profit are covered, as well as the procedure for reflecting information about such objects in accounting registers and

The textbook is intended for students of economic specialities and teachers of higher educational institutions of all levels of accreditation, practicing accountants, auditors, managers of various levels of management, students of postgraduate education and advanced training programmes, etc.